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1
PREHEAT the oven to 350 degrees.
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2
LINE a muffin tin pan with paper liners [makes 12].
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3
WHISK the flour with the cocoa powder, baking soda, baking powder, and salt.
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4
BEAT the butter with an electric mixer at medium speed until smooth, about 2 minutes. Increase the speed to medium-high and gradually add the sugar. Beat until light and smooth, about 5 minutes. Reduce the speed to medium-low and beat in the whole eggs and yolk, one at a time, incorporating each fully before adding the next. Beat in the vanilla. Scrape down the sides of the bowl.
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5
BRING water just to a boil in a small saucepan and remove from the heat. With the mixer at low speed, beat the flour mixture into the butter mixture in 4 additions. Drizzle in the hot water, about 2 tablespoons at a time, and mix briefly to make a smooth batter. Scoop the batter into the paper liners, filling them 2/3 full.
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6
BAKE until the centers of the cupcakes spring back when pressed gently, about 20 minutes. Cool the cupcakes in the tin on a rack for 10 minutes then remove from the tin and cool completely before frosting.
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7
FOR THE GANACHE, put the chocolate in a medium heatproof bowl. In a small saucepan, bring cream to a boil. Pour the cream over chocolate and shake the bowl gently so cream settles around the chocolate. Set mixture aside until chocolate is soft, about 5 minutes. Whisk gently until smooth, taking care not to incorporate too many air bubbles. Stir in one of the flavorings, if desired.
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8
DIP the tops of the cooled cupcakes into the frosting. Let cakes stand on rack until frosting is completely set.