Preheat oven to 350 Line a muffin pan with paper liners and set aside.In a large bowl, combine flour, sugar & salt and set aside.In a large pan on stove, melt butter. Stir in cocoa powder & boiling water. Mix well.
Remove from heat and add dry ingredients, stir until just combined. I use a large whisk to combine ingredients.
Add buttermilk, eggs, baking soda & vanilla. Stir into the chocolate/flour mixture and mix until fully incorporated, using either a hand mixer or large whisk. Fill prepared pan & bake cupcakes for 18-20 minutes. Allow to cool completely before frosting.
Frosting:
Melt butter in a saucepan. Remove from heat. Add cocoa powder, vanilla and dash of salt. Whisk or use beaters and mix until smooth. Add powdered sugar and 4 tablespoons milk and beat until smooth again. Add more milk if needed.
Top with chopped pecans. Makes about 2 dozen cupcakes