Instructions
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Step1Heat oven to 325°F. Place paper baking cups in 24 regular-size muffin cups.
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Step2In large bowl, mix flour, granulated sugar and salt with whisk. Set aside.
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Step3In 1-quart saucepan, heat 1 cup butter, the water and 3 tablespoons baking cocoa to boiling. Remove from heat, and pour into flour mixture. Mix to combine. Add buttermilk, baking soda, vanilla, 2 tablespoons bourbon and the eggs; mix well to combine. Fold in chopped pecans. Divide batter evenly among muffin cups, filling two-thirds full.
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Step4Bake 20 to 25 minutes or until toothpick inserted in center comes out clean.
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Step5Meanwhile, make Icing. In 1-quart saucepan, heat 1/2 cup butter, 3 tablespoons baking cocoa and the milk to simmering. Remove from heat; beat in powdered sugar and 1 tablespoon bourbon. Spoon warm icing over warm cupcakes. Top with pecan halves.