• 2 cups bleached all-purpose flour
• ¾ cup natural cocoa powder
• 1 teaspoon baking soda
• ¼ teaspoon salt
• 2 cups sugar
• 2 large eggs
• 1 cup mayonnaise (not low-fat)
• 2 teaspoons pure vanilla extract
• 1⅓ cups boiling water
• caramel-butterscotch buttercream frosting

Position a Rack in the Middle of the Oven and Preheat to 350°F. Line two standard 12-cup muffin tins with paper cupcake liners.

In a Large Bowl, sift together the flour, cocoa powder, baking soda, and salt. Set aside.

In Another Bowl, combine the sugar and eggs and beat with an electric mixer set at medium-high speed until light and fluffy, about 2 minutes. Beat in the mayonnaise and vanilla just until combined. Reduce the speed to medium and beat in half of the flour mixture just until combined. Stop the mixer and scrape down the sides of the bowl. Add half of the boiling water and beat at very low speed just until the batter is smooth, 5 to 10 seconds. Add the remaining flour mixture and beat just until combined, 5 to 10 seconds longer. Beat in the remaining water. The batter will be somewhat thin.

Divide the Batter Among the Prepared Cupcake Cups, filling them about two-thirds full. Bake until a wooden skewer inserted into the center of a cupcake comes out clean, 18 to 22 minutes. Transfer to wire racks and let cool completely. When the cupcakes are completely cool, frost them with the Caramel–Butterscotch Buttercream and serve.