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Preheat the oven to 180c/160c fan oven and add 12 cupcake cases to your cupcake pan.
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In a small bowl add the cocoa powder, boiling water and Baileys and mix into a paste.
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In a large mixing bowl, beat together your butter and sugar until light and fluffy. Beat in the eggs and chocolate/baileys paste. Sift in the flour and baking powder and fold the mixture until just combined.
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Divide the batter between the 12 cake cases and bake in the oven for 15-20 minutes. Check they are cooked by inserting a cocktail stick in the centre. If it comes out clean they are done. Remove from the oven and leave to cool completely.