1/2 cup Dutch-processed cocoa powder
1 cup boiling hot water
1 1/3 cups all purpose flour
2 teaspoons baking powder
1/2 teaspoon salt
1/2 cup unsalted butter, room temperature
1 cup granulated white sugar
2 large eggs
2 teaspoons pure vanilla extract
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, beat the butter and sugar until light and fluffy. Add the eggs, one at a time, beating until smooth. Scrape down the sides of the bowl as needed. 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 about 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.