Preheat oven to 350°.

In a medium bowl combine cocoa with 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 high, butter, sugar, eggs, and vanilla until light for about 5 minutes.

On a low speed beat in flour mixture and cocoa mixture Do not over beat. 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. Do not over bake as they will become dry.