Follow these steps to create your Chocolate Covered Strawberry Cupcakes:

1. Preheat the Oven: Preheat your oven to 350°F (175°C). Line a muffin tin with cupcake liners.
2. Mix Dry Ingredients: In a large bowl, sift together flour, sugar, cocoa powder, baking powder, baking soda, and salt.
3. Combine Wet Ingredients: In another bowl, beat together the eggs, milk, vegetable oil, and vanilla extract until well combined.
4. Combine Mixtures: Gradually add the wet ingredients to the dry ingredients, mixing until smooth.
5. Add Boiling Water: Carefully stir in the boiling water until fully incorporated. The batter will be thin.
6. Fill Cupcake Liners: Pour the batter into the prepared cupcake liners, filling each about two-thirds full.
7. Bake: Place in the preheated oven and bake for 20-25 minutes or until a toothpick inserted in the center comes out clean.
8. Cool: Remove from the oven and allow the cupcakes to cool in the pan for 10 minutes. Then, transfer them to a wire rack to cool completely.
9. Prepare Frosting: In a mixing bowl, beat the softened butter until creamy. Gradually add powdered sugar and mix on low speed. Add heavy cream and vanilla extract, then mix until fluffy. Finally, fold in the strawberry puree.
10. Frost the Cupcakes: Once the cupcakes are completely cool, frost them generously with the strawberry frosting using a piping bag or a knife.
11. Prepare Chocolate-Covered Strawberries: Melt the chocolate chips in a microwave or double boiler. Dip fresh strawberries into the melted chocolate, allowing excess to drip off. Place them on parchment paper to harden.
12. Decorate: Once the chocolate has set, place a chocolate-covered strawberry on top of each frosted cupcake.