1. Preheat oven to 350 2. Combine cocoa and 2 cups boiling water in a large bowl 3. Stirring until blended cool completely 4. Beat butter until creamy gradually add sugar beating until blended 5. Add eggs 1 at a time 6. Combine all the dry ingredients add to the butter mixture alternating 7. with the cocoa mixture 8. Beat at low speed until blended add chocolate extract 9. Spoon into 2 -12 cup papered muffin tins 2/3 full 10. Bake 12-15 minutes 11. Cool in pan on wired rack 10 mintues 12. Frost & decorate