1. Prepare for Baking:

• Preheat oven to 350°F (175°C). Line a 12-cup muffin tin with cupcake liners.
• Heat the water or brew the coffee and keep it hot.

2. Mix Dry Ingredients:

• In a large bowl, whisk together the flour, cocoa powder, baking soda, baking powder, and salt. Ensure there are no lumps, especially in the cocoa powder. Whisk in the granulated sugar.

3. Mix Wet Ingredients:

• In a separate medium bowl, whisk together the egg, buttermilk, oil, vanilla extract, and white vinegar until well combined.
• If using black food coloring, whisk it into the wet ingredients now.

4. Combine Wet and Dry:

• Pour the wet ingredients into the large bowl with the dry ingredients. Whisk just until combined – do not overmix at this stage. Some small lumps might still be okay.

5. Add Hot Liquid:

• Carefully pour the hot water or hot coffee into the batter. Whisk on low speed (or carefully by hand, as it might splash) until the batter is smooth and relatively thin. This step blooms the cocoa powder for a deeper flavor.

6. Fill and Bake:

• Divide the batter evenly among the 12 prepared cupcake liners, filling each about two-thirds full. An ice cream scoop works well for even portions.
• Bake for 18-22 minutes, or until a wooden toothpick inserted into the center of a cupcake comes out clean or with moist crumbs attached (but no wet batter).
• Let the cupcakes cool in the muffin tin for 5-10 minutes before transferring them to a wire rack to cool completely. Cupcakes must be fully cool before frosting.

7. Make the Cream Cheese Frosting:

• In a large bowl, using an electric mixer, beat the softened cream cheese and softened butter together on medium speed until smooth and creamy (about 2-3 minutes). Scrape down the sides of the bowl.
• Turn the mixer to low speed and gradually add the sifted powdered sugar, one cup at a time, mixing until just incorporated after each addition. Start with 3 cups.
• Add the vanilla extract and salt. Increase the mixer speed to medium-high and beat for another 2-3 minutes until the frosting is light, fluffy, and smooth.
• Check the consistency and sweetness. If it’s too thick, add heavy cream or milk, one teaspoon at a time. If you prefer it sweeter, add more sifted powdered sugar. Beat again until incorporated.

8. Frost and Serve:

• Once the cupcakes are completely cool, frost them generously with the cream cheese frosting. You can spread it with an offset spatula or knife for a rustic look, or pipe it using a piping bag and your favorite tip for a more decorative finish.
• Optional Garnish: Sprinkle with dark chocolate shavings, mini chocolate chips, or a dusting of cocoa powder.
• Store leftover frosted cupcakes covered in the refrigerator, but let them sit at room temperature for about 20-30 minutes before serving for the best texture.