To make the cupcakes, preheat oven to 180°C and line cupcake tin with papers.
Place cocoa and almond meal into the Thermomix bowl. Mill 10 sec/speed 10. Set aside.
Place chocolate and butter into the Thermomix bowl. Melt 2 min/60°C/speed 2.
Add eggs and whip 30 sec/butterfly/speed 3.
Add sugar, vanilla and salt. Combine 30 sec/butterfly/speed 3. Remove butterfly.
Fold in cocoa and almond mix with a spatula until just combined.
Divide between cupcake liners and bake for 18-20 minutes. Cool on a wire rack.
To make the frosting, place butter in the Thermomix bowl and whip 2 min/Butterfly/speed 3. Scraping bowl as needed. Remove butterfly.
Add remaining ingredients and mix 30 sec/speed 5.
Fill piping bag with frosting and pipe onto completely cold cupcakes.
These cupcakes improve over time, if that is do-able. They are also very hard to resist when completely fresh of course.