Preheat oven to 350F. Line 24 muffin cups with paper liners. Stir boiling water and cocoa together. Whisk in buttermilk until smooth. In a medium bowl whisk together flour, soda, baking powder and salt. In a large bowl of an electric mixer cream butter and sugar together until fluffy. Beat in eggs, one at a time. Add vanilla and mix in. Alternatively mix in flour and cocoa mixture in 3 batches of each mixing well after each addition. Spoon batter into cupcake liners dividing evenly amongst the 24. Bake for 20-25 min. on the lower third of the oven until the cupcake springs back when lightly touched. Let cupcakes cool slightly and then remove and let fully cool on a wire rack.

For the icing, cream the butter in a large bowl. Carefully incorporate the rest of the ingredients alternating the icing sugar with the Bailey's and the vanilla and continue beating until light and fluffy. Place icing in a piping bag with a desired tip, I used a Wilton 2D tip. Starting at the ouside of the cupcake and pressing consistently, squeeze icing out moving around towards the center. Add your favourite sprinkles. Enjoy!!