-Preheat oven to 350 degrees.
-Mix the flour, sugar, cocoa, baking soda, baking powder, and salt in a bowl.
-In a separate bowl add the eggs, whole milk, oil, and vanilla.
-Add the bowl containing the eggs, whole milk, oil, and vanilla to the bowl holding the dry ingredients.
-Mix all together until fully incorporated.
-Beat for 3 minutes on medium.
-Slowly add the boiling water starting with a small amount then pour in the remaining boiling water.
-The batter may be a little runny.
-Scoop batter into cupcake paper liners until 3/4 full.
-Bake at 350 degrees for 20-25 minutes.
-Remove from oven and allow to cool for 10 minutes.
-Take baked cupcakes out of the cupcake pan.....place on a wire rack to cool completely.
-Cream the butter and powder sugar until it looks light and creamy.
-If it doesn't cream add several drops of the heavy whipping cream until it creams.
-Test to see if the frosting can form and hold a stiff peak by taking a spoonful of frosting and turning the spoon upside down. If the frosting stays on the spoon it is ready if not then....
- Add more powder sugar 1/2 C at a time.... mix well.
-Test to make sure that the frosting can make and hold a stiff peak.
-Add the neon yellow gel food coloring.....mix well.
-If ready scoop the frosting into a pastry bag with a large tip.
-Twist the open end of the pastry bag to push the frosting to the tip.
-Begin frosting on the outside edge of the cupcake working your way into the center of the cupcake.
-Combine all ingredients in a mixing bowl mixing on medium speed for 4 minutes. (except your food coloring)
-If icing is not stiff enough add 1/4 C powder sugar.
- Spoon the icing into a bowl.
-Add several drops of black gel food coloring in the large bowl of icing ... stir well to mix the color.