Pre-heat oven to 180C / 350F. Line a muffin tray with cupcake cases.
In a large bowl, sift together the flour, cocoa powder and baking powder. Set aside.
Cream together the butter and sugar until pale and fluffy.
Stir in the milk and vanilla extract.
Add one egg, together with one tablespoon of the flour mixture and mix until fully incorporated.
Add the second egg with one tablespoon of the flour mixture and mix until fully incorporated.
Fold in the rest of the flour mixture until well mixed together.
Use an ice cream scoop to divide the mixture between the cupcake cases.
Bake in the oven for 12-15 minutes, or until a skewer comes out clean when dipped into the middle of the cupcake.
Leave to cook in the tray for a few minutes then transfer to a wire rack to cool completely before icing.