Preheat oven to 350°F. Line two 12-cup muffin pans with cupcake liners. Set aside.
In a large mixing bowl beat together the eggs, sugar, butter, oil, cocoa, buttermilk and vanilla.
In a medium bowl stir together the flour, baking soda, baking powder and salt.
Gradually stir flour mixture into the wet egg mixture.
Add the boiling water and mix well.
Fold in the chocolate chips.
Pour or spoon the batter into the prepared liners filling each about halfway.
Bake for 20 minutes, or until a toothpick inserted in the center comes out clean.
Allow to cool completely on a wire rack before frosting.
In a large bowl cream together the butter and icing sugar.
Add the vanilla and half-and-half and blend until smooth.
Frost the cupcakes when they have cooled completely and sprinkle with Valentine sprinkles.
The calories shown are based on the recipe making 24 cupcakes, with 1 serving being 1 frosted cupcake. Since different brands of ingredients have different nutritional information, the calories shown are just an estimate. **We are not dietitians and recommend you seek a nutritionist for exact nutritional information.**