reheat oven to 350 degrees F. Add cupcake liners to two 12 serving cupcake pans and set aside.
In a large mixing bowl, mix flour, sugar, cocoa powder, baking powder, salt, eggs, and milk.
Beat on medium for 2 minutes.
Once everything is well blended add boiling water and mix until well incorporated.
Fill each cupcake ½ full.
Bake for 20-22 minutes or until the tops are firm to touch.
While cupcakes are cooling, whip butter, powdered sugar, vanilla, and milk.
Once frosting is whipped, add green food coloring, and whip for 2 minutes.
Once cupcakes are cooled completely, load your piping bag with a 1M tip and frosting.
Frost cupcakes and then add one red heart to make them grinch like.