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1
Preheat oven to 350 degrees.
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2
Line 18 standard muffin cups with paper liners, or butter and dust with flour.
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3
In a bowl, whisk the cocoa into the boiling water.
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4
Let cool to lukewarm, then whisk in the buttermilk.
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5
In another bowl, sift together the flour, baking soda, and salt.
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6
In the bowl of a stand mixer fitted with the paddle attachment, beat the butter and sugars on medium speed until combined.
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7
Add the eggs one at a time, beating well after each addition.
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8
Add the vanilla along with the final egg.
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9
Decrease the speed to low and add the dry ingredients in 3 additions alternately with the cocoa-buttermilk mixture in 2 additions, starting and ending with the dry ingredients.
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10
Beat just until combined.
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11
Divide the batter among the lined paper cups, filling each cup almost full.
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12
Bake until the cupcakes are puffed and a toothpick inserted into the center of one comes out clean, 15-20 minutes.
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13
Let cool completely on a wire rack.
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14
Remove the cupcakes from the pans.
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15
Spread a thick layer of frosting on each cupcake and serve.
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16
To make the frosting: place the chocolate in the top of a double boiler over (not touching) barely simmering water, and warm, stirring often, until melted.
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17
Remove from over the water and let cool to room temperature.
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18
In the bowl of a stand mixer fitted with the paddle attachment, beat the butter and powdered sugar on medium speed until light and fluffy, about 3 minutes.
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19
Beat in the vanilla.
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20
Add the cooled chocolate and beat on low speed until incorporated, then increase the speed and beat until light and fluffy, about 2 minutes.
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21
The frosting will keep for up to 3 days.