Ingredients
2 cups all-purpose flour
1 teaspoon baking powder
1/4 teaspoon baking soda
1/4 teaspoon salt
1/2 cup boiling water
2 tablespoons instant-espresso powder
1/4 cup whole milk
1 stick unsalted butter, room temperature
1/2 cup granulated sugar
1/2 cup packed light-brown sugar
2 large eggs
1 cup heavy cream
1 tablespoon confectioners' sugar
1 tablespoon whiskey
Instant-espresso powder, for dusting
Preparation
Preheat oven to 350 degrees. Make the cupcakes: Whisk together flour, baking powder, baking soda, and salt. Pour water over espresso powder; let cool. Combine espresso with milk. Beat butter and granulated and brown sugars with a mixer on medium speed until pale and fluffy, about 3 minutes. Add eggs, 1 at a time, beating well after each addition. Beat in flour mixture in 3 additions, alternating with espresso-milk mixture, beginning and ending with flour (batter may look broken).
Fill 15 cups (of two 12-cup muffin tins) three-quarters full. Bake until a toothpick inserted into the centers comes out clean, 20 to 22 minutes. Let cool; turn out cupcakes from tins.
Make the frosting: Whisk together cream and confectioners’ sugar until medium peaks form. Add whiskey; whisk until slightly stiff peaks form.
Top each cupcake with 2 tablespoons frosting; dust with espresso powder.
