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Preheat oven to 350 degrees.
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Grease 10 standard muffin cups.
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In a small bowl, combine flour, baking powder, baking soda and salt; mix thoroughly.
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In a large bowl, using an electric mixer set on medium speed, beat butter and sugar until light and fluffy, about 3 minutes.
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Beat in eggs and buttermilk until well blended.
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Stir in flour mixture just until blended, being careful not to overmix.
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Divide batter between 2 bowls.
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Stir vanilla into 1 bowl of batter.
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Stir melted chocolate into remaining bowl of batter.
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Spoon the vanilla batter into one side of each prepared muffin cup, filling the cups two-thirds full.
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Spoon the chocolate batter into the other half of each muffin cup.
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Fill the 2 empty cups with water for even baking.
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Bake muffins until a toothpick inserted in center of one comes out clean, 15-17 minutes.
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Transfer the pan to a wire rack; let muffins cool for 5 minutes.
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Turn muffins onto the rack; cool completely.
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Note: To jazz these up, top half of a muffin with chocolate icing and the other half with white icing.
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Also, you can make marbled muffins by swirling the two batters together.