1. Heat oven to 325 degrees. Line 16 cups of 2 muffin tins with paper or foil liners. Blend flour, baking soda, salt and baking powder in a bowl.
2. In a large bowl, beat butter and sugar. In a separate bowl, beat cream cheese with 1/4 cup of the boiling water. Beat eggs, one at a time, into butter mixture, beating well after each addition. Beat in vanilla.
3. On low, beat in half the flour mixture, then the cream cheese mixture, followed by remaining flour mixture.
4. Remove 1 cup of the batter to a small bowl. Whisk remaining 1/4 cup boiling water into cocoa powder. Fold into smaller portion of batter.
5. Fill cupcake liners half full of vanilla batter. Divide chocolate batter evenly among cups. Swirl with a knife. Bake at 325 degrees for 18 to 20 minutes. Cool on a wire rack.Decorations
6. Beat butter and cream cheese until smooth. On low, beat in confectioners' sugar, milk and vanilla. Separate 1/2 cup of the frosting and place in a resealable plastic bag. Tint remaining frosting green. Transfer to a piping bag fitted with #233, #234 or star tip. Pipe onto cupcakes to resemble grass (alternately, spread green frosting onto cupcakes). Snip a tiny corner off bag with white frosting and pipe lines and numbers on cupcakes. Place a chocolate-covered almond on each cake and pipe on laces with white frosting.