Pre-heat oven to 180C/350F and line muffin pan with baking cups.
In A Large Mixer Bowl Whisk Together The Cocoa, Flour, Sugar, Baking Powder, Baking Soda And Salt.
Add The Wet Ingredients (Minus The Boiling Water), Eggs, Milk, Oil And Vanilla Into A Large Measuring Cup Or Small Bowl And Lightly Whisk To Combine
Add The Wet Ingredients To The Dry Ingredients And Mix On Medium Speed For 2 Minutes.
Add The Boiling Water And Beat On Low Until Combined. (The Batter Will Be Thin)
Fill The Baking Cups To ¾ Full And Bake Until A Toothpick Inserted In The Center Comes Out Clean
About 22-25 Minutes For Regular Sized Cupcakes. Mini Cupcakes Took 14 Minutes For Mine.
Cool Completely Before Frosting. Wilton Buttercream Frosting In A Mixer Bowl Beat The Butter And Shortening Together Until Light And Fluffy Then Add The Vanilla.
Reduce Speed To Low And Add Sugar One Cup At A Time, When The One Cup Is Incorporated Increase Speed To Medium.
Scrape Bowl And Add Another Cup Of Sugar Until It's All Gone.
Slowly Add The Milk And Food Colouring If Desired And Continue To Beat Until Light And Fluffy.
If The Icing Is Too Stiff, You Can Add A Tablespoon Of Light Corn Syrup, Some Water Or Some Milk To Thin It Down A Bit.