Preheat oven to 180°C/160°C fan forced. Line sixteen holes from two, 12-hole (1/3 cup/80mL) muffin pan with paper cases.
Sift flour, NESTLÉ Baking Cocoa, sugar & baking powder into a large bowl; make a well in the center. In a large jug combine melted butter, milk & egg. Stir wet into dry ingredients until just combined. Fold through 1 ½ cups (285g) NESTLÉ BAKERS' CHOICE Gold CHOC BITS. Reserve remaining Gold CHOC BITS for decoration.
Spoon mixture into muffin pans, dividing evenly into cases. Bake for 15-18 minutes or until muffins spring back when touched lightly. Stand for 5 minutes; lift out onto a rack to cool.
To make buttercream, Use an electric mixer, beat butter in a medium bowl until pale and creamy; add icing sugar and beat until thick and creamy. Add NESTLÉ Baking Cocoa and milk, beat until smooth and creamy. Place into piping bag fitted with a large round nozzle and swirl over the tops of the cooled cupcakes. Sprinkle over remaining NESTLÉ BAKERS' CHOICE Gold CHOC BITS.
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