- Preheat oven to 190 degrees. Lightly butter, or line 16 muffin cups with paper liners.
- In a deep bowl, whisk together the flour, baking powder, and salt.
- Then in the bowl of your electric mixer, or with a hand mixer, cream the butter and xylitol until light and fluffy. Add the eggs, one at a time, beating until smooth. Beat in the vanilla extract. Add hot water and then add the flour mixture and beat only until incorporated.
- Separate your mixture into two bowls.
- Add cocoa powder to one bowl and mix for a further few seconds until all mixed in.
- Fill each muffin cup two-thirds full with one spoon if each batter and use a knife to cut a figure of 8 throughout the centre to combine it but not mix the colonies. Bake for about 20 minutes or until risen, springy to the touch, and a toothpick inserted into a cupcake comes out clean. Remove from oven and place on a wire rack to cool.
- Blend cream cheese, vanilla and almond essence and stevia until smooth. Desperate into two bowls. Add cocoa to second bowl and blend further.
- Pipe or spread two colors and decorate.
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