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.