Preheat oven to 350 degrees F (175 degrees C). Line cupcake pan with liners.

Sift together the flour, baking powder, baking soda, cocoa and salt.

In a large bowl, cream together the butter and sugar until light and fluffy.

Add the eggs one at a time, beating well after each addition.

Stir in vanilla extract.

Add the flour mixture alternately with the milk; beat well.

Fill each cupcake liner (2/3 full) and bake for 15 minutes or until a toothpick inserted comes out clean.

Cream butter and cocoa powder in electric mixer. Add vanilla extract.

Alternate heavy cream with powdered sugar until frosting consistency reached.

For thicker frosting, add more powdered sugar. For a looser frosting, add more cream (or milk).

Pipe each cupcake with frosting and garnish with Lindt HELLO Bites