Heat oven to 350°F.

Place paper baking cup in each of 24 regular-size muffin cups.

In medium bowl, mix flour, 1 tablespoon espresso powder, the baking soda, salt and baking powder; set aside.

In small bowl, mix hot water and cocoa until dissolved; set aside.

In large bowl, beat shortening with electric mixer on medium speed 30 seconds.

Gradually add granulated sugar, about ¼ cup at a time, beating well after each addition.

Beat 2 minutes longer.

Add eggs, one at a time, beating well after each addition.

Beat in vanilla.

Alternately add flour mixture and cocoa mixture, beating on low speed just until blended.

Divide batter evenly among muffin cups, filling each two-thirds full.

Bake 20 to 25 minutes or until toothpick inserted in center comes out clean.

Cool 5 minutes.

Remove from pans to cooling racks; cool completely.

Meanwhile, in medium bowl, beat filling ingredients with electric mixer on medium speed until smooth.

Spoon mixture into decorating bag fitted with ¼-inch (#9) writing tip.

To fill each cupcake, insert tip of bag into center of cooled cupcake; gently squeeze bag until cupcake expands slightly but does not burst (each cupcake should be filled with about 1 tablespoon filling).

In small microwavable bowl, microwave chocolate uncovered on High 45 seconds.

Stir; continue microwaving and stirring in 15-second increments until melted.

Cool slightly, about 5 minutes.

In another medium bowl, beat butter, 3 tablespoons milk, 1 teaspoon espresso powder, the vanilla and salt with electric mixer on low speed until well blended.

Beat in 3 cups powdered sugar, 1 cup at a time, until smooth.

Stir in melted chocolate until blended.

Spoon mixture into decorating bag fitted with ¾-inch (#824) star tip.

Pipe frosting over tops of cupcakes.

Store covered in refrigerator.