Preheat oven to 350°.

Prepare cupcake pans with cupcake liners. This recipe makes 36 cupcakes.

In a medium bowl combine cocoa with boiling water mixing with a wire whisk until smooth. Cool completely.

Sift flour with baking soda, salt, and baking powder.

In a large bowl beat on medium-high, butter, sugar, eggs, and vanilla until light for about 3 minutes.

On a low speed mix in flour mixture and cocoa mixture Do not overbeat.

Pour into a cupcake-lined pan.

Bake for 18-20 minutes.

Test with a toothpick, you want it to be cooked by not so completely dry, the cupcakes take time to cool so a slightly moist crumb is good for cupcake testing.