Preheat the oven to 350 degrees. Line 24 muffin cups with blue paper liners.

In a medium bowl combine the flour, baking powder, and salt. Mix and set aside.

In a large bowl cream the butter and sugar. Add in the eggs one at a time, stirring after each addition. Stir in the vanilla.

Stir in the cocoa powder and mix until well combined.

Add in half the flour mixture and stir until combined. Stir in all of the milk. Stir in the remaining flour mixture.

Add several drops of blue food coloring and mix to see the color. Add additional food coloring until desired color is reached.

Divide batter evenly between the muffin cups, filling each 2/3 of the way full.

Bake for 20-25 minutes or until golden brown. Remove from the oven and cool completely on a wire rack.

To make the frosting beat the butter until smooth. Add the powdered sugar 1/2 cup at a time until desired consistency is reached. Stir in the milk and vanilla. Add in a few drops of blue food coloring, until desired color is reached.