1. Heat oven to 350°F. Line muffin cups (2-1/2 inches in diameter) with paper bake cups.
2. Beat butter, sugar, eggs and vanilla in large bowl on high speed of mixer 3 minutes. Stir together flour, cocoa, baking soda, salt and baking powder; add alternately with water to butter mixture, beating just until blended. Fill muffin cups 2/3 full with batter.
3. Bake 20 to 25 minutes or until wooden pick inserted in center comes out clean. Remove from pan to wire rack. Cool completely.
4. Prepare ORANGE CREAM FILLING. Cut 1-1/2-inch cone-shaped piece from center of each cupcake; reserve. Fill each cavity with scant tablespoon filling. Place reserved cake pieces on filling, pointed side up. Refrigerate before serving. 2-1/2 dozen cupcakes.
ORANGE CREAM FILLING
1/2 cup (1 stick) butter or margarine, softened
1 cup marshmallow creme
1-1/4 cups powdered sugar
1/2 to 1 teaspoon freshly grated orange peel
1/2 teaspoon vanilla extract
2 to 3 teaspoons orange juice
Red and yellow food color (optional)
1. Beat butter in small bowl; gradually beat in marshmallow creme. Add powdered sugar, orange peel and vanilla, beating until blended.
2. Gradually add orange juice and food color, if desired, beating to desired consistency. About 1-1/3 cups filling.