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1. Preheat oven to 350 degrees F. Butter forty-eight 1-3/4-inch muffin cups. Add some cocoa powder to each cup; shake and tilt pans to coat bottoms and sides of cups. Shake out any excess cocoa powder; set muffin cups aside. In a medium bowl combine flour, baking soda, and salt; set aside.
2. Place chopped chocolate in a small microwave-safe bowl; microwave, uncovered, on 100 percent power (high) for 1 minute; stir. Microwave for 20 seconds more. Stir until smooth. Set aside to cool slightly.
3. In a 1-cup glass measure dissolve coffee crystals in the boiling water; add enough cold water to measure 3/4 cup total liquid. Stir in rum.
4. In a large mixing bowl beat the 1/2 cup butter with an electric mixer on medium to high speed for 30 seconds. Add sugar; beat until combined. Add egg, beating well. Beat in melted chocolate and vanilla. Alternately add flour mixture and rum mixture to chocolate mixture, beginning and ending with flour mixture and beating on low speed after each addition just until combined. Pour batter into prepared muffin cups, filling each three-fourths full.
5. Bake about 12 minutes or until tops spring back when lightly touched. Cool cupcakes in muffin cups on wire racks for 5 minutes. Invert onto racks to remove cupcakes from cups. Cool completely on wire racks.
6. Turn cupcakes upside down on a wire rack set over a sheet of waxed paper. Holding one cupcake on the tines of a fork over the Ganache, spoon Ganache over cupcake. Place on wire rack. Repeat with remaining cupcakes. If desired, using a pastry bag fitted with a small star tip, pipe chocolate frosting onto petits fours and garnish with chocolate-covered coffee beans. Makes 48 petits fours.
1. In a medium saucepan bring whipping cream just to boiling over medium-high heat. Remove from heat. Add chocolate (do not stir). Let stand for 5 minutes. Stir until smooth. Cool for 15 minutes. Makes about 2 cups.