Chocolate Mayonnaise Cupcakes

3 cups sifted flour
1 1/2 cups sugar
1/3 cup cocoa
2 1/4 teaspoons baking powder
1 1/4 teaspoons baking soda
1 1/2 cups mayonnaise
1 1/2 cups water
1 1/2 teaspoons vanilla

FROSTING:
3 tablespoons butter
2 ounces semisweet chocolate
2 cups powdered sugar
2 tbl milk, hot (2 to 4)
1/2 teaspoon vanilla
chopped nuts

Resift flour with sugar, cocoa, baking powder and soda into bowl. Gradually stir in mayonnaise. Stir in water and 1 1/2 teaspoons vanilla. Fill 2 dozen greased or paper-lined muffin pans 1/2 full with batter.

Bake at 350�F 25 to 30 minutes. Cool in pans 5 minutes. Remove from pans and cool on rack.

Meanwhile, to make frosting, melt butter and chocolate in top of double boiler over hot water. Sift powdered sugar with salt. Add chocolate mixture and blend. Beat in enough milk to make spreadable. Beat in 1/2 teaspoon vanilla. Use to frost cupcakes. Garnish tops with nuts, if desired.