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1. Preheat oven to 325. Sift flour, BP, BS, salt and cocoa powder.
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2. In a mixer bowl, cream the butter. Add vanilla and sugar and mix well. Add yolks mix well. On low speed add dry ingredients in 3 batches alternating with milk.
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3. In a clean bowl, beat the whites till firm but not dry. Fold into the batter. Pour into cupcake pan.
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Bake till cake bounces back.
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4. Make buttercream. In bowl of standing mixer, whisk sugar, egg whites, and salt until combined. Set bowl over pan of simmering water and gently whisk until mixture registers 160 degrees F on instant read thermometer. Immediately transfer to mixer fitted with whisk attachment. Whip on medium-high speed until mixture resembles shaving cream and is just cool. On medium speed, whip in butter, one piece at a time, until combined and creamy. Add peanut butter and vanilla and beat until smooth. Transfer buttercream to pastry bag fitted with a plain 1/2-inch tip (#808).
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5. Pipe about 1/3 cup frosting onto each cupcake. Chill cupcakes in fridge until buttercream is completely firm, about 1 hour.
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6. When cupcakes have chilled, make the chocolate coating. Place chocolate and oil in a medium bowl and place over a pan of barely simmering water. Gently whisk until chocolate has just melted and mixture is smooth. Transfer to a large mug.
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7. Holding cupcake by the bottom, carefully dip in chocolate to submerge all of the frosting. Pull up and let excess chocolate drop off for a few seconds before turning cupcake right side up. Transfer to cooling rack and repeat with remaining cupcakes. Let cupcakes rest a few minutes to allow chocolate to set and buttercream to soften before serving.
