-  Pre-heat the     oven to 350 degrees Fahrenheit.  
-  Take a large mixing bowl. Add the eggs and whisk them. Next, add the butter,     sugar,  and vanilla extract. Mix well. 
-  Next, add the flour, cocoa powder. Mix them well. 
-  Next, add the milk little by little and make a consistent batter.  
-  Add the salt and baking powder next and mix well. 
-  Pour the batter into the muffin tray.  
-  Bake at 350 degrees Fahrenheit for 18-20 minutes or until the toothpick inserted at the center comes out clean.  
-  While the cupcakes are cooking, prepare the frosting by mixing all the ingredients     together. Insert the frosting into a piping bag. 
-  Cool down the cupcakes and pipe the frosting on top of each cupcake.