Pre-Heat oven to 350°F. Add muffin liners to 15 muffin cups. Add oil and sugar to a stand mixer and blend. Add in vanilla and egg. Mix again. Add dry ingredients. Pour in buttermilk and beat on medium speed of stand mixer 2 minutes. Stir in boiling water. Use a cookie scoop to fill each muffin well 1/2 full. Bake 15-20 minutes. Cool on a wire rack
Frosting
Add butter and cocoa to a stand mixer. Alternately add powdered sugar and heavy cream, beating to spreading consistency. Add small amount additional heavy cream, if needed. Stir in vanilla and rose extracts. Add frosting to a piping bag with a large star tip. Pipe frosting high on top of each cupcake. Top with a Valentine’s chocolate if desired.