Preheat the oven to 356 degrees F.

In a large mixing bowl, sift and mix together flour, cocoa powder, sugar, baking soda, salt, and vanilla powder

In a separated bowl, mix coffee with hot water, and let it cool.

Add vinegar and olive oil to the coffee mixture.

Now combine the flour mixture and coffee mixture with a spatula to make the cupcakes batter. Keep the batter soft and smooth, don' make it too thick and overmix.

Put the batter into cupcake liners.

Bake the cupcake batter for about 15 to 20 minutes. Check whether the cupcake is well baked or not by inserting a toothpick, if it comes out clean meaning that the cupcake is done.

Let the cupcakes cool, before frosting them.

In a mixing bowl, sift and mix together the powdered sugar and cocoa powder. 

Beat the butter, and add the cocoa mixture little by little.

Add in the heavy cream while continue mixing.

When the cupcakes are completely cool, decorate the top with the frosting.