In a medium bowl combine cocoa with boiling hot water mixing with wire whisk until smooth. Cool completely. Sift flour with baking soda, salt, and baking powder.
In large bowl beat on high, butter, sugar, eggs, and vanilla until light about 5 minutes.
On low-speed beat in flour mixture and cocoa mixture Do not overbeat. Pour into cupcake lined pan. Bake about 20 minutes. Do not over bake as they will become dry.