Preheat oven to 373* degrees F, 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, cream the butter and sugar until light and fluffy. Add the eggs, one at a time. beating until smooth. Beat in the vanilla. add the flour mixture and beat only until incorporated. Then add the cooled cocoa mixture and stir until smooth.
Fill each moffin cup 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 comess out clean. Remove from oven and place on a wire rack to cool. Once the cupcakes have completely cooled. frost with icing. You can either spread the frosting on the copcakes with a small spatula or if piping us a large wilton 1m open star tip to make lovely swirls,