Start by whisking the egg whites and sugar together in a heatproof mixing bowl, then place that over a medium saucepan filled with simmering water. Make sure the bowl is not touching the water. Whisk the egg whites and sugar mixture constantly until the mixture is thin, the sugar has dissolved, and the temperature has reached 160F.
Transfer the bowl to the stand mixer and start whipping the egg white mixture on high speed right away, make sure not to let it cool before whipping. The meringue will need to reach stiff peaks and cool down to room temperature. This can take anywhere between 10-15 minutes. A little trick I learned in my pastry internship is to touch the outside of the mixing bowl to see if the meringue is still warm. If the bowl is still warm, keep mixing before adding the butter. This way the butter won't melt once added in.
While the meringue is cooling down, in a small bowl, mix the black cocoa powder with the hot water until you have a smooth paste. You might need a little more water, just add 1/2 tsp at a time. Set aside.
Switch to a paddle attachement and on medium-high speed start adding the butter 1 tablespoon at a time. Wait until the butter is fully incorporated before adding more. Once you're done with the butter, add in the vanilla, cocoa powder paste and the pinch of salt, then beat for 1 minute.
Frost the cupcakes, decorate with little eyes and sprinkles, and enjoy!