Follow these simple steps to create your Chocolate Covered Strawberry Cupcakes:

1. Preheat your oven to 350°F (175°C). Line a cupcake pan with paper liners.
2. Mix Dry Ingredients: In a medium bowl, whisk together the flour, sugar, cocoa powder, baking powder, baking soda, and salt.
3. Cream Butter: In a large bowl, beat the softened butter until smooth. Gradually add the dry ingredients, mixing until well combined.
4. Add Eggs and Vanilla: Add the eggs and vanilla extract to the mixture, beating until smooth.
5. Incorporate Milk: Slowly add the whole milk, mixing until the batter is smooth and creamy.
6. Add Boiling Water: Carefully stir in the boiling water. The batter will be thin, which is normal.
7. Fill Cupcake Liners: Pour the batter into the prepared cupcake liners, filling each about 2/3 full.
8. Bake: Place the cupcake pan in the preheated oven and bake for 20-25 minutes, or until a toothpick inserted into the center comes out clean.
9. Cool Cupcakes: Once baked, remove the cupcakes from the oven and allow them to cool in the pan for 5 minutes. Then transfer them to a wire rack to cool completely.
10. Prepare Chocolate-Covered Strawberries: Melt the chocolate chips in a microwave-safe bowl, heating in 30-second intervals until smooth. Dip the fresh strawberries in the melted chocolate and place them on parchment paper to set.
11. Frost the Cupcakes: Once the cupcakes are completely cool, frost them with whipped cream or buttercream frosting.
12. Decorate: Place a chocolate-covered strawberry on top of each cupcake for the finishing touch.

By following these steps, you will create impressive Chocolate Covered Strawberry Cupcakes that are sure to delight everyone!