1

Position rack in middle of oven; preheat to 350°F. Rub tops only of 2 muffin pans lightly with oil (to prevent tops of muffins from sticking to pan). Line 24 muffin cups with paper bake cups.

2

Prepare cupcakes: In a large bowl, sift together flour, cocoa, baking soda, and salt. In a small bowl, stir together buttermilk and water.

3

In an extra-large bowl, beat butter with an electric mixer on medium speed for 30 seconds. Add sugar and beat about 2 additional minutes or until light and fluffy. Add eggs, one at a time, beating well after each addition. Beat in vanilla.

4

Reduce speed to low and alternately add cocoa mixture and buttermilk mixture to the butter mixture in three batches, beating just until well-blended.

5

Spoon batter into prepared muffin cups, filling each ¾ full. Bake 15 to 18 minutes or until a wooden toothpick inserted into the centers comes out clean. Cool the cupcakes in the pans on wire racks for 5 minutes. Remove from pans.

6

Prepare icing: Set heatproof, deep bowl over a saucepan of about 1½ inches of nearly simmering water. Add chocolate and cream and whisk just until melted and smooth. Add 5 Tbsp. butter; whisk until melted and smooth. Remove bowl from pan and let cool to room temperature, then chill, covered, for 15 minutes.

7

Beat the icing with an electric mixer on medium-high speed 6 to 8 minutes or until thick enough to spread.

8

Evenly spread the cupcakes with frosting. Sprinkle with desired decor.