3 cups all-purpose flour
2 cups granulated sugar
1/3 cup baking cocoa
2 teaspoons baking soda
1 teaspoon salt
2 eggs
1 cup milk
1 cup vegetable oil
1 cup water
1 teaspoon vanilla extract

In a mixing bowl, combine the first five ingredients. Add eggs, milk, oil, water and vanilla extract. Beat until smooth, about 2 minutes. Fill paper-lined muffin cups half full. Bake at 375 degrees F for 15 to 20 minutes or until a wooden pick inserted near the center comes out clean. Remove from pans to wire racks to cool completely.

Filling
1/4 cup butter or margarine, softened
1/4 cup shortening
2 cups confectioners' sugar
3 tablespoons milk
1 teaspoon vanilla extract
Pinch of salt
Chocolate frosting

In a mixing bowl, combine butter, shortening, confectioners' sugar, milk, vanilla extract and salt; beat until fluffy, about 5 minutes. Insert a very small tip into a pastry or plastic bag; fill with cream filling. Push the tip through the bottom of paper liner to fill each cupcake. Frost tops with chocolate frosting.

Yields 3 dozen.