Preheat the oven to 180°C.
In a bowl, mix flour, cocoa powder, and baking powder.
In another bowl, cream the butter and sugar together.
Add eggs and mix well.
Add the dry mixture to the butter mixture, adding milk gradually to form the batter.
Fill the muffin molds about 2/3 full with the batter.
Bake in the preheated oven for 20-25 minutes.
After cooling, top with whipped cream or chocolate cream as desired.