Chocolate and Cream Cheese Cupcakes

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Cupcakes:

10 tablespoons (1 1/4 sticks) unsalted butter, at room temperature, cut into small pieces

1/4 cup unsweetened cocoa powder (not Dutch process)

3 ounces unsweetened chocolate, finely chopped

2/3 cup boiling water

1 1/4 cups granulated sugar

1 teaspoon pure vanilla extract

2 large eggs

1 cup all-purpose flour

1/2 teaspoon baking powder

1/2 teaspoon fine salt

1/4 teaspoon baking soda

1/2 cup toasted chopped walnuts, plus more for topping

Frosting:

One 8-ounce package cream cheese, at room temperature

8 tablespoons (1 stick) unsalted butter, at room temperature

2 teaspoons pure vanilla extract

1 teaspoon lemon juice

4 cups confectioners' sugar