Chocolate Cupcakes with Kahlua Buttercream Frosting

Sift the flour, baking soda, baking powder, and salt together into a bowl. Set aside.
Add the cocoa to the boiling water and mix until all lumps have dissolved. Set aside.
In a large bowl cream together the butter and sugar.
Add the egg and vanilla to the bowl with the creamed butter and sugar.
Beat on high for about 2 minutes.
Add half the dry ingredients and half the cocoa mixture to the bowl and beat for about 1 minute.
Add the remaining dry ingredients and cocoa mixture to the bowl and beat for 2 minutes on high.
Fill the cupcake wells ¾ full with batter.
Bake in a preheated 350 degrees oven or (325-degree oven for dark pans) for 20-24 minutes or until the top of a cupcake springs back when touched.
Allow cupcakes to cool completely before frosting.

Cream the softened butter in a large bowl until smooth and fluffy.
Gradually add the powdered sugar to bowl and beat on medium.
Add the Kahlua to the frosting and beat for 3 minutes, scraping the bowl occasionally.
Frost cooled cupcakes.
Refrigerate until serving.