Method

1. To make the cupcakes: Position the rack in the center of the oven and preheat the oven to 350°F.
2. Line 8 standard cupcake molds with cupcake liners.
3. Stir the chocolate and butter in a small heavy saucepan over low heat until the chocolate and butter melt and the mixture is smooth.
4. Stir in the syrup and salt.
5. Remove from the heat and set aside.
6. Using an electric mixer, beat the sugar and eggs in a large bowl for 2 minutes or until the mixture is thick and light.
7. Stir in the chocolate mixture.
8. Add the flour and baking powder and stir just until blended, then stir in the walnuts.
9. Divide the batter equally among the prepared cupcake molds filling the paper liners completely.
10. Bake for about 25 minutes, or until the cupcakes puff and crack on top and a skewer inserted into the center of the cupcakes comes out with fudgy crumbs attached.
11. Remove the cupcakes from the oven and cool completely on a cooling rack.
12. To frost the cupcakes: Using an electric mixer, beat the cream cheese in a large bowl until light and smooth.
13. Beat in the syrup.
14. Place the chocolate in another bowl and place the bowl over a small pot of boiling water.
15. Stir constantly until the chocolate melts.