Pre-heat your oven to 350 °F or 180°C. Line a dozen (12 pcs) cupcake/muffin pan with cupcake liners and set aside.

In a medium bowl, measure and sift the flour, cocoa and baking powder together then set aside (If using un-salted butter - add salt to the dry ingredients). In a small bowl, beat the eggs and essence together until mixture has bubbles; set aside.

In a large bowl, measure the sugar and butter/margarine and cream until white or almost white. You can use a balloon whisk, should take about 5 – 7 minutes. You can also use an electric mixer and cream between 3 to 5 minutes.

Add the egg mixture into your creamed mixture and beat for no more than 1 minute, make sure ingredients are well incorporated.

Pour half the dry ingredients into your creamed mixture and start folding using a spatula. Pour the rest of the dry ingredients and add the milk gradually while folding. Make sure your batter is of a drop consistency (when you pick batter with a spatula & drop it back - it should drop within 2-3 seconds), it’s ready for baking.

Place the muffin pan into the oven, preferably the middle rack and bake for about 30 to 40 minutes or until a skewer or toothpick inserted comes out clean.

Remove them and place them on a tray or a cooling rack to cool completely.