• Preheat the oven to 170 C/340 F.
• Prepare your cupcake pan with cupcake liners.
• Sift the flour, baking soda, and salt.
• In a bowl, add the boiling water to the cocoa powder. Set aside to cool.
• When cooled, add the sour cream and vanilla to the cocoa mixture - mix well and set aside. 
• Cream the butter and sugar until light and fluffy.
• Add the eggs, one at a time.
• Followed by the cooled cocoa mixture.
• Lastly, add in the flour mixture.
• Pour batter into 18 to 20 cupcake liners.
• Bake in a preheated oven for about 18 to 20 minutes.
• Cool completely before decorating. 

For the Dark Chocolate Frosting

• Melt the chocolate and cream in a microwave-safe bowl or double boiler let cool completely.
• Cream the butter and sugar until light and fluffy. 
• Add vanilla and salt - and combine well.
• Lastly, add the cooled chocolate and cream mix.
• Whip well until you have a light and creamy but stiff peaks icing. 

Decorate the Cupcakes

• Place the frosting in a piping bag with a star tip nozzle.
• Add the frosting and close the bag.
• Pipe swirls over cupcakes.
• Sprinkle some non-perils if desired.