Preheat the oven to 350 degrees. Prepare 2 (12 count) muffin tins with butter or paper liners.

In a large bowl briefly whisk together the flour, cocoa powder, baking soda, and salt.

In a stand mixer with a paddle attachment or with a hand mixer, add the butter, granulated sugar, and brown sugar.

Beat until light and fluffy.

Add one egg and beat until evenly mixed and fluffy, make sure to scrape down the mixer bowl once in a while. Add the second egg and vanilla extract and beat again until light and fluffy.

Add the sour cream and beat in.

Then with the mixer running, slowly pour in the Guinness.

Sift the dry ingredients into the batter and slowly stir the batter until it is evenly mixed and there are no streaks of flour. Make sure to stop the mixer frequently to scrape down the sides and make sure to mix up any flour pockets hidden on the bottom of the bowl.

Divide 1/4 cup of batter into each muffin cup, you’ll get about 20 – 24 cupcakes.

Bake at 350 degrees F on the middle rack for 20 – 25 minutes. A toothpick inserted into the center of a cupcake in the middle of the pan should come out clean. Set on a rack to cool to room temperature before frosting.

In the bowl of a stand mixer with a paddle attachment or with a hand mixer, add the cream cheese, butter, and confectioner’s sugar and beat until light and fluffy.

Slowly drizzle in the Bailey’s,more or less depending on how boozey you want the frosting.

beat until completely incorporated into the frosting.