Line muffin tin with paper liners. Heat oven to 350*F.

In a large mixing bowl, stir together sugar, flour, cocoa, baking powder, baking soda and salt.

Add eggs, milk, oil and vanilla. Beat on medium speed for one minute.

Stir in boiling water (the batter will be thin, don’t worry, this is right).

Fill liners 2/3 full with batter. (I usually put the batter into a large measuring cup with a pour spout, and then pour the batter into the liners.)

Bake cupcakes for approximately 18-22 minutes.

Cool completely on wire rack before frosting.

In the bowl of an electric mixer, fitted with the whisk attachment, beat butter (on medium speed) until completely smooth (30 seconds to a minute).

Add salt (if needed).

One cup at time, add 2 cups of powdered sugar, beating after each addition.

Add vanilla, or other flavorings and beat to combine.

Add about 1 tablespoon of cream, and continue beating.

Add the remaining 2 cups powdered sugar, one at a time.

Add an additional 1-2 tablespoons cream until desired consistency is reached. If you want to pipe the frosting on cupcakes, the frosting should be nice and thick. Continue to beat another minute or so. The frosting should now be smooth and fluffy.