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Makes 22 mini or 12 full-sized cupcakes.
For the cupcakes:
•    1/2 cup plus
•    2 Tbsp. flour
•    2 1/2 Tbsp. cocoa powder
•    3/4 teaspoon baking soda
•    1/4 teaspoon salt
•    1/2 cup granulated sugar
•    1/2 cup water
•    3 tablespoons vegetable oil
•    1 1/2 teas. white vinegar
•    1 teaspoon vanilla extract
For the filling:
•    1 cup vegetable shortening
•    1 1/2 teas clear vanilla extract
•    5 cups confectioners’ sugar
•    2 to 3 tablespoons milk
For the chocolate icing:
•    6 oz bittersweet chocolate, finely chopped
•    6 Tbsp. boiling water
For the white icing:
•    1/2 cup confectioners’ sugar
•    1 tablespoon water
Preheat oven to 325 degrees. Spray muffin tins with nonstick spray and line with paper liners.  In a medium bowl, mix the flour, cocoa powder, baking soda, salt, sugar. Make a well in center, whisk in the water, oil, vinegar, vanilla extract. Blend until smooth.  Spoon batter into cups, filling halfway. Bake until wooden pick inserted in center comes out clean, 12-14 minutes for mini cupcakes, 20-25 minutes for large cupcakes. Cool in pan for five minutes, remove to wire rack. When cool, level tops with a serrated knife.  Make filling: In a medium bowl w/ electric mixture, beat shortening with vanilla extract and confectioners’ sugar, gradually adding enough milk to make light and fluffy.  Spoon filling into a pastry bag w/ a 1/4-inch star tip. Holding a cupcake in your hand, plunge the tip into the top of the cake, pushing it about 1/2-inch deep. Gently squeeze the pastry bag to fill the cupcake, withdrawing it slowly as you squeeze. Scrape any filling from the top of the cupcake, repeat with the remaining cupcakes.  Make chocolate icing: In a small bowl, pour boiling water over chocolate. Let stand a minute or two, then whisk until smooth and melted. Dip the tops of the cupcakes into the icing, smoothing with a knife. Place into refrigerator for 15 minutes to set icing. Make the white icing: In a small bowl, whisk together the confectioners’ sugar and water. Spoon into pastry bag outfitted with a small round writing tip and make looped lines across the top of each cupcake.