Preheat oven 350°F and line 12 muffin cups with cupcake liners.
In a large bowl whisk together the dry ingredients. Add the wet ingredients and beat with a hand mixer until just combined. Slowly mix in the boiling water and scoop 1/4 cup of batter into each muffin cup.
Bake for 20 minutes. Cool.
To Make Frosting:
Melt chocolate in the microwave for 1 minute stirring once half way through. Set aside to cool.
Place the remaining ingredients into a bowl and beat until creamy. Beat in the melted chocolate and mix until well combined. Frost.
Notes
Note: This frosting sets stiff if refrigerated. It's best if you keep cupcakes at room temperature at all times for soft cupcakes.