Preheat oven to 350 degrees F and line or grease 12 muffin tins. Set aside.
In a small bowl, combine the cocoa powder with the boiling water. Stir until the cocoa powder dissolves. Leave to cool.
In a medium bowl, combine the flour ,baking powder and salt. Whisk to combine and set aside.
In the bowl of your electric mixer, beat the butter on high for about a minute. add the sugar and beat on high speed until pale and fluffy, about 3 minutes. Add the eggs, one at a time, mixing well after each addition. Mix in the vanilla extract.
Add the dry ingredients to the wet ingredients and mix on low until just combined, about one minute. Pour in the cocoa powder mixture and mix on low for about 30 - 60 seconds until combined.
Divide the batter among the 12 prepared cupcake tins. Bake between 18 - 22 minutes or until a toothpick inserted comes out clean. Remove from oven and place on a wire rack to cool completely.
While your cupcakes are cooling make your frosting. In the bowl of your electric mixer, mix the butter on high speed until smooth. Mix in the Mascarpone cheese on high speed for about 1-2 minutes until completely combined and smooth. Sift in the icing sugar, mixing as you go. Add the cream and vanilla and mix until you have a smooth consistency. Mix in food colouring if you are using.
Put the frosting in a piping bag with a star attachment. Pipe the frosting by swirling the pastry in a circular motion from the outside working inwards. Top with a raspberry. Store in an airtight container up to three days.