Heat oven to 350 F. Line muffin cups (2-1/2 inches in diameter) with paper bake cups. In large bowl, stir together sugar, flour, cocoa, baking powder, baking soda and salt. Add eggs, milk, oil and vanilla; beat on medium speed of electric mixer 2 minutes. Stir in boiling water (batter will be thin). Fill muffin cups 2/3 full with batter. Bake 22 to 25 minutes or until wooden pick inserted in center comes out clean. Remove from pan to wire rack. Cool completely.
Prepare BUTTERCREAM FROSTING; frost cupcakes. Garnish with blueberries and strawberries. BUTTERCREAM FROSTING: In medium bowl, beat softened butter or margarine until creamy. Gradually add powdered sugar, milk and vanilla extract, beating until of spreading consistency.
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