Preheat oven to 350 degrees F. Line a muffin tin with 15 cupcake liners.
Mix flour, sugars, baking soda, and salt together and set aside.
Place butter, chocolate, and cocoa together in a bowl and pour boiling water on top. Cover with plastic wrap and let sit two minutes. Mix until smooth and then add in the buttermilk, sour cream, eggs, and vanilla.
Whisk the liquid ingredients into the dry until smooth.
Pour 1/4 cup batter into each paper liner. Bake for 17-20 minutes or until toothpick comes out clean.
Leave cupcakes in tin for 5 minutes before removing onto a cooling rack.
For the Frosting:
Beat butter in an electric mixer until light and fluffy. Mix in extracts and salt. Add the sugar and begin mixing at a slow speed and gradually turn up the speed and cream 2-3 minutes.
For the Acorns:
Using a toothpick, place a dot of the icing on the bottom of a mini chocolate chip and stick it on the top of a wafer and repeat with remaining chips and wafers.
Dab the bottom of each Kiss with a little frosting and then stick it to the bottom of a wafer.
Assembling the Cupcakes:
While the cupcakes cool, make the acorns. Once the acorns are made use the remaining frosting to pipe onto each cupcakes. Top with an acorn and then sprinkle with chopped almonds.