Devil’s Food Cupcakes

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1. 1
   Preheat the oven to 350°F. Line 18 cups of two standard muffin pans with paper liners.
2. 2
   In a small heatproof bowl, whisk together the boiling water and cocoa until smooth. Let cool completely.
3. 3
   In a bowl, sift together the flour, baking soda, and salt. In a large bowl, using an electric mixer on medium-high speed, beat together the sugar and butter until the mixture is light in color and texture, about 3 minutes. Beat in the eggs, one at a time, then beat in the vanilla and the cooled cocoa mixture. Reduce the speed to low and add the flour mixture in 3 additions, alternating with the buttermilk and beginning and ending with the flour, and stopping to scrape down the bowl as needed, beating until smooth. Divide the batter among the prepared cups, filling them about three-fourths full.
4. 4
   Bake until the tops spring back when pressed in the center, 20–25 minutes. Remove the cupcakes from the pans and let cool completely on the rack, about 30 minutes. Meanwhile, make the frosting.
5. 5
   In a large bowl, sift together the confectioners’ sugar and cocoa powder. Using an electric mixer on low speed, mix in the butter until the mixture looks like fine bread crumbs. Mix in the vanilla and then gradually beat in the cream to make a spreadable frosting, adding more cream by the tablespoon if needed. Raise the speed to high and beat until the frosting is smooth and fluffy, about 3 minutes. Transfer the frosting to a piping bag fitted with a large star tip and frost the cupcakes. Decorate with sprinkles, if you like, and serve. Do ahead: Store frosting in an airtight container at room temperature up to overnight or in the refrigerator for up to 3 days. If refrigerated, let stand at room temperature for about 1 hour before using.