Rich Chocolate Cupcakes

CUPCAKES:
1 1/2 cups flour
2/3 cup baking cocoa
1 teaspoon baking soda
1/2 teaspoon salt
1/2 cup butter, softened
1 1/2 cups sugar
2 large eggs
1 teaspoon vanilla
1 cup milk

MILK CHOCOLATE FROSTING:
1 3/4 cups milk chocolate chips
6 tablespoons butter, softened
1/2 teaspoon salt
2 1/2 cups sifted powdered sugar
1/4 cup milk
1 teaspoon vanilla

PREHEAT oven to 350�F. Paper-line 20 muffin cups.

FOR CUPCAKES: COMBINE flour, cocoa, baking soda and salt in small bowl. Beat butter, sugar, eggs and vanilla extract in large mixer bowl. Gradually beat in flour mixture alternately with milk. Spoon 1/4 cup batter into each muffin cup. BAKE for 18 to 20 minutes or until wooden pick inserted in center comes out clean. Cool in pans for 5 minutes; remove to wire racks to cool completely. Frost with Milk Chocolate Frosting.

FOR MILK CHOCOLATE FROSTING: MICROWAVE morsels, butter and salt in medium, microwave-safe bowl on MEDIUM-HIGH (70%) power for 1 minute; stir. Microwave at additional 10- to 20-second intervals, stirring until smooth. Transfer to large mixer bowl. Gradually beat in powdered sugar alternately with milk. Stir in vanilla extract.

Makes 20.