Heat oven to 350°F and prepare cupcake pans.
Put the flour in a medium bowl.
Add baking soda.
Add baking powder.
Mix and set aside.
Add hot water and cocoa powder in a small bowl.
Mix until dissolved and set aside.
Beat butter in a large bowl.
Beat in sugar.
Beat in eggs one at a time.
Beat in vanilla.
Add flour mixture about 1/3 of the mixture at a time.
Add cocoa mixture and beat until blended.
Divide batter among muffin tin, filling each about 2/3 full.
Bake 20 to 25 minutes until toothpicks inserted in center comes out clean.