Cut cone-shaped hole in top of cupcake. Remove cone and cut off tip. Fill cavity in cupcake with cream filling. Replace cone top. Ice with soft ganache or icing.
Preheat oven to 350 degrees. Grease 2 10 by 3 by 9-inch cake pans or cupcake molds. Cream butter and sugar. Add cocoa and cream. Add eggs, one at a time, creaming well after each addition. Sift together dry ingredients. On first speed, add dry ingredients in three stages, alternating with water, beginning and ending with dry. Mix only until well blended- do not overmix. Pour into prepared pans and bake 35 to 45 minutes or until done. Cool in pan before turning out.
Cream sugar and shortening until light and fluffy. In separate bowl, mix milk and flour. Beat milk mix into sugar mix and beat until well blended. Add salt and vanilla.
Melt chocolate in microwave or on top of double boiler. Bring cream to boil. Pour cream and melted chocolate into mixing bowl. Beat at low or medium speed for approximately 5 minutes. Let cool thoroughly before use, or refrigerate until ready to use. Ganache can be stored, covered, in the refrigerator for one month. To use ganache, remove from refrigerator and soften at room temperature or in microwave until useful consistency.