1. Preheat the oven to 350°F (175°C).

2. In a mixing bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and a pinch of salt.

3. In a separate bowl, beat the butter and sugar until light and fluffy.

4. Add the eggs one at a time, beating well after each addition.

5. Gradually add the flour mixture to the wet ingredients, alternating with the milk. Mix until just combined.

6. Fill cupcake liners about 3/4 full with the batter.

7. Bake for 18-20 minutes or until a toothpick inserted into the center comes out clean.

8. Remove from the oven and let cool completely before frosting.

9. For the chocolate icing, melt the chocolate in a microwave or using a double boiler. Let it cool slightly.

10. In a mixing bowl, beat together the butter, powdered sugar, and melted chocolate until smooth and creamy.

11. Once the cupcakes are cooled, frost them with the chocolate icing. Enjoy!