For the cupcakes: Line muffin tin with cupcake liners and preheat oven to 375 degrees F.
In a large bowl, melt butter in the microwave until softened and almost melted. Add in the sugar and microwave for another minute.
In a separate bowl, mix together the dry ingredients (flour, salt, cocoa powder, baking powder). Set aside.
Add eggs and vanilla to the butter/sugar mixture and mix well. Add the dry ingredients to the wet ingredients slowly, being careful not to overmix.
Fill cupcake liners 3/4 full and bake for 8 to 10 minutes or until a toothpick inserted in the centre comes out with a few crumbs. Let cool completely before frosting.
To make the frosting, in a microwave safe bowl, microwave the heavy cream until hot. Add chocolate chips and let stand for a minute. Whisk the mixture together slowly until it becomes one.
Let cool in the fridge for about 2 hours, or until ganache is firm. Scoop into a ping bag with your desired tip attached and frost cooled cupcakes. Sprinkle with sea salt, if desired.
Store cupcakes in the fridge for up to a week.