First Kiss Cupcakes

INGREDIENTS

• 1 cup Dutch process cocoa
• 2 cups boiling water
• 1 cup butter, softened
• 2 cups superfine sugar
• 4 large eggs
• 2 3/4 cups all-purpose soft-wheat flour
• 1 teaspoon baking soda
• 1 teaspoon baking powder
• 1/2 teaspoon salt
• 1 teaspoon chocolate extract
• Paper baking cups
• Vegetable cooking spray
• 24 milk chocolate kisses
• 1/2 cup butter, softened
• 3 tablespoons cherry jam or maraschino cherry juice
• 1/4 cup whipping cream
• 1/2 teaspoon almond extract
• 1/8 teaspoon salt
• 1 (16-oz.) package powdered sugar
• 24 red maraschino cherries (with stems)
• 1 cup whipping cream
• 8 ounces semisweet chocolate, chopped