Preheat oven to 350 degrees F.

Whisk together the cocoa powder and water and stir until smooth. Set aside to cool.

In a mixing bowl, beat the butter. Gradually add the sugar and beat until well mixed.

Add the eggs, one at a time, beating after each addition.

Sift the flour, baking soda, and salt in a medium-sized bowl. Add to the creamed mixture, alternating with the buttermilk, beginning and ending with the flour. Do not overmix.

Stir in the cocoa powder, water mixture, and vanilla and almond extracts.

Divide the batter between 24 cupcake liners. If using medium-sized stand-alone cups (as shown in the photos), this recipe will make about 18 cupcakes.

Bake for 20 minutes or until a toothpick inserted into a cupcake comes out clean. Place on a cooling rack to cool.

In a small saucepan, whisk together the flour and milk. Heat on medium-low heat until it thickens. Spoon into a bowl and refrigerate until it reaches room temperature, 5-10 minutes.

In a mixing bowl, beat the butter until smooth. Add the chilled flour mixture, almond and vanilla extracts, and salt. Beat to mix. Add the sugar gradually and beat until light and fluffy.

Place the tip in the piping bag with the bag end snipped off. Add the almond cream to the bag. In the middle of each cupcake, insert the piping tip and squeeze a small amount of the almond cream into each one. You can also cut a core from the middle of each cupcake, add the cream, and then replace it.

In a mixing bowl, beat the butter until smooth. Add the cocoa powder, vanilla extract, almond extract, and salt. Beat until well mixed. Add the sugar and cream, alternating, until all is added. Beat until smooth and fluffy.

Frost the cupcakes.