In a small bowl stir until smooth the boiling hot water and the cocoa powder. Let cool to room temperature.

In another bowl, whisk together the flour, baking powder, and salt.

Then in the bowl of your electric mixer, or with a hand mixer, cream the butter and sugar until light and fluffy. Add the eggs, one at a time, beating until smooth.

Add the egg mixture to the dry ingredients little at a time, combining well without lumps. Don't over-mix.

Next, add in the vanilla extract. Then add the cooled cocoa mixture and stir until smooth.

Preheat oven to 375 degrees F (180 degrees C). Lightly butter, or line 16 muffin cups with paper liners.

Fill each muffin cup two-thirds full with batter and bake for about 16-20 minutes or until risen and toothpick inserted into a cupcake comes out clean.

Melt 1/2 cup white chocolate chips or chopped white chocolate in a bowl over a pan of boiling water.

Add milk, butter, sugar and salt to this and combine well.