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, cream 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 cup two-thirds full with batter and bake for about 16-20 minutes or until risen, springy to the touch, and a toothpick inserted into a cupcake comes out clean. Remove from oven and place on a wire rack to cool. Once the cupcakes have completely cooled, frost with icing. You can either spread the frosting on the cupcakes with a small spatula or if piping, use a large Wilton 1M open star tip to make lovely swirls.
Chocolate Frosting: 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). Beat in the vanilla extract. Add the chocolate and beat on low speed until incorporated. Increase the speed to medium-high and beat until frosting is smooth and glossy (about 2 -3 minutes).
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