

Preheat oven to 350 degrees. Prepare the cupcake pans by greasing or placing paper liners in them.
Whisk flour, cocoa powder, baking soda and salt together in a small bowl; set aside.
In a large bowl with an electric hand mixer on medium beat butter until creamy, about 2 minutes.
Fill cupcake wells 3/4 of the way.
Bake about 22 minutes or until a toothpick in middle shows a few moist crumbs.
Cool on wire racks ten minutes. Then remove cupcakes to racks to cool completely.
To make frosting: in a 2-quart saucepan melt butter over medium heat. Stir in brown sugar.
Heat to boiling, stirring constantly, reduce heat to low.
Boil and stir 2 minutes. Stir in 1/2 cup Milk.
Heat to boiling, remove from heat. Cool to lukewarm, about 30 minutes.
Store in refrigerator for 15 minutes before frosting to help it firm up.
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