Ingredients
Dutch-processed cocoa powder 1/2 cup
Boiling hot water ½  cup
All-purpose flour 1 1/3 cups
Baking powder 2 teaspoons
Salt 1/4 teaspoon
Room temperature unsalted butter 1/2 cup
Granulated white sugar 1 cup
Eggs 2 large
Pure vanilla extracts 2 teaspoons

Directions

• Preheat oven to 375 degrees F (190 degrees C).
• Lightly butter, or line 16 muffin cups with paper liners.
• In a small bowl stir until smooth the boiling hot water and the cocoa powder. Let cool to room temperature.
• In another bowl, whisk together the flour, baking powder, and salt.
• Then in the bowl of your electric mixer, or with a hand mixer, beat the butter and sugar until light and fluffy.
• Add the eggs, one at a time, beating until smooth.
•  Beat in the vanilla extract.
• Add the flour mixture and beat only until incorporated. Then add the cooled cocoa mixture and stir until smooth.
• Fill each muffin tin about two-thirds full with batter
• Bake for about 16 -20 minutes or until risen and a toothpick inserted into a cupcake comes out clean. (Do not over bake or the cupcakes will be dry.)
• Remove from oven and place on a wire rack to cool.
• Once the cupcakes have completely cooled, frost with icing.
• These cupcakes are best the day they are made, but can be covered and stored for a few days.

For the Frosting

Ingredients
 Unsweetened chocolate, coarsely chopped 4 ounces
Unsalted butter, room temperature  2/3 cup
Confectioners (powdered or icing) sugar, sifted 1 1/3 cups
Pure vanilla extract 1 1/2 teaspoons

Directions

• Melt the chocolate in a heatproof bowl placed over a saucepan of simmering water.
•  Remove from heat and let cool to room temperature.
• In the bowl of your electric mixer, or with a hand mixer, beat the butter until smooth and creamy (about 1 minute).
• Add the sugar and beat until it is light and fluffy (about 2 minutes).