Preheat the oven to 350°F (180°C) and line a muffin tin with paper liners.
In a bowl, whisk together the flour, cocoa powder, baking powder, and salt until evenly combined.
In a separate bowl, cream together the butter and sugar until light and fluffy.
Add the eggs one at a time to the butter mixture, mixing well after each addition. Stir in the vanilla extract.
Gradually add the dry ingredients and milk alternately to the batter, mixing until just combined.
Melt the dark chocolate over a double boiler or in the microwave, then gently fold it into the batter.
Fill the muffin liners about three-quarters full with batter, then bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean.
While the cupcakes are baking, prepare the chocolate cream: in a saucepan, heat the heavy cream, then pour it over the finely chopped dark chocolate. Let it stand for a minute, then stir until smooth. Let it cool slightly, then whip in the butter until you have a glossy and smooth cream.
Let the cupcakes cool completely, then decorate them with the chocolate cream and sprinkle with chocolate shavings or cocoa powder.
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