Collect all ingredients: flour, sugar, cocoa powder, eggs, butter, and vanilla.
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Combine flour, cocoa powder, baking powder, and salt in a bowl.
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Beat butter and sugar until light and fluffy in a separate bowl.
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Add eggs one at a time, mixing well after each addition.
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Gradually add dry ingredients to the butter mixture, alternating with milk.
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Fill cupcake liners two-thirds full with the batter.
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Bake at 350°F (175°C) for 18-20 minutes, or until a toothpick comes out clean.
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Beat butter until smooth, then gradually add powdered sugar and vanilla extract.
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