3 c. sifted flour
1 1/2 c. sugar
1/3 c. cocoa
2 1/4 tsp. baking powder
1 1/4 tsp. baking soda
1 1/2 c. mayonnaise
1 1/2 c. water
1 1/2 tsp. vanilla

CHOCOLATE FROSTING:

3 tbsp. butter
2 oz. semi-sweet chocolate
2 c. powdered sugar
1/8 tsp. salt
2 to 4 tbsp. hot milk
1/2 tsp. vanilla
Chopped nuts

Resift flour with sugar, cocoa, baking powder and soda into bowl. Gradually stir in mayonnaise. Stir in water and vanilla. Fill 2 dozen greased or paper-lined muffin pans half full with batter. Bake at 350 degrees for 25 to 30 minutes. Cool in pans 5 minutes. Remove from pans and cool on rack.

Meanwhile, to make the frosting, melt butter and chocolate in top of double boiler over hot water. Sift powdered sugar with salt. Add chocolate mixture and blend. Beat in enough milk to make spreadable. Beat in vanilla. Use to frost cupcakes. Garnish tops with nuts, if desired.