Step 1

Heat oven to 375°F. Place paper baking cups into muffin pan cups or grease cups; set aside.

Step 2

Place boiling water and 3 tablespoons cocoa into bowl; mix well. Let stand until slightly cooled.

Step 3

Combine flour, baking powder and salt in another bowl; set aside.

Step 4

Place sugar and 1/4 cup butter into bowl; beat at medium speed until creamy. Add egg; beat until well mixed. Stir in vanilla. Add flour mixture; beat at low speed just until combined. Add cocoa mixture; beat until well mixed.

Step 5

Spoon batter evenly into prepared muffin pan cups. Bake 18-22 minutes or until toothpick inserted into center comes out clean. Cool completely.

Step 6

Beat 1/4 cup butter in bowl until creamy. Beat at low speed, gradually adding powdered sugar, 1/4 teaspoon unsweetened cocoa and salt. Add melted chocolate and whipping cream; beat until mixed.

Step 7

Frost or pipe buttercream onto cooled cupcakes.