To make the cupcakes, preheat oven to 325 degrees. Place cupcake liners in muffin tin, set aside.

Sift dry ingredients (first 6 ingredients) into medium mixing bowl then add oil, milk, eggs and vanilla and stir until completely incorporated.

Add boiling water and carefully mix until combined (batter will be thin). Fill baking cups ⅔ full and bake 12−15 minutes until centers are firm. Remove from oven, let cool completely

To make frosting, place butter, peanut butter, vanilla and salt in mixing bowl and beat on medium-low speed until combined. Reduce mixer to low speed and beat in powdered sugar. Add heavy cream and continue beating on low speed until completely combined.

Once cream is incorporated, turn mixer to high and whip until light and fluffy (3−4 minutes).

Generously pipe or spread frosting on each cupcake and place cupcakes in freezer to set frosting (15−20 minutes).

To make the glaze, chop or break chocolate into small pieces and place in medium bowl corn syrup.

Heat cream in microwave until boiling and immediately pour cream over chocolate. Let sit 30 seconds and stir chocolate slowly to combine.

Remove cupcakes from freezer and dip or spoon glaze over peanut butter frosting to coat. Let glaze to set 5−10 minutes then enjoy!