1) Preheat oven to 315 degrees.
(2) Place 12 cupcake liners in a muffin pan.
(3) In the bowl of your stand mixer fitted with the paddle attachment, add all the dry ingredients (Items 1 – 6) and mix to blend all the ingredients together.
(2) Add the next 4 ingredients (Items 7 – 10) to the flour mixture and mix at medium speed until combined. About 1 minute.
(3) Reduce the mixing speed to low and add the hot water.
(4) Stop the mixer, scrape the bottom and sides of the mixing bowl with a spatula and beat the batter at high speed for 1 minute to incorporate air.
(5) Fill the cupcake liners with about 1/4 cup of batter. The liners should be about 3/4 filled with batter.
(6) Bake in the preheated oven for 14 to 18 minutes or until a tester inserted in the middle of a few cupcakes comes out clean.
(7) Place cupcakes on cooling rack and allow to cool completely before frosting.