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.