In a large bowl, add flour, sugar, cocoa powder, oil, eggs, milk, vanilla, baking powder and soda and mix all together. Add the hot water and mix well. The mixture will be very runny! Pour into 24 cupcake liners, filling 3/4 full. Bake at 350°F for 17-20 minutes. Remove from pan to cool on wire racks.

To make the icing, Melt the chocolate in a heat proof dish over simmering water on the stove. Be sure to not let the bowl touch the water or the chocolate may burn. When melted, remove and let cool. In a large bowl, add the icing sugar, butter, vanilla and milk. Blend well. Remove a 1/2 cup of the icing for the football laces and put aside. Add the melted chocolate to the remaining icing and mix. Frost the cupcakes starting with a small dot and imitate the shape of a football on the cupcake. Add lines with the white frosting in an icing bag fitted with a small open tip.