1. Preheat the oven to 350⁰F.

2. Break the chocolate into pieces and melt it in a double boiler until smooth.

3. Beat the butter and sugar until they turn white. Add the eggs one by one and beat after each addition. Add the melted chocolate and mix.

4. Add the flour and baking powder. Pour in the milk and mix.

5. Pour the batter into small muffin molds; fill to three-quarters.

6. Bake for 20 minutes.

7. Remove from the oven and let cool on a rack. Cut the cakes in half.

8. In a bowl, beat the cream cheese to soften it. Add the orange essence and mix.

9. Top the cupcakes with cream cheese.

10. Roll in macaron powder and serve.