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For the cupcakes:
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1. Preheat oven to 350 F and line a 12 cup muffin tin with paper liners.
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2. Heat beer and butter in a saucepan over medium heat. Bring to a simmer.
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3. Remove beer and butter from heat, stir in cocoa powder and let cool.
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4. Meanwhile, mix flour, sugar, baking soda and salt in a separate bowl.
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5. Beat egg and sour cream in a large bowl with an electric mixer until well combined.
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6. Add cocoa/beer mixture to the sour cream mixture and beat to combine.
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7. Slowly add flour mixture into the creamed mixture and fold it in with a soft spatula or wooden spoon.
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8. Pour into lined muffin tins, with roughly 2/3 cup batter per tin.
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9. Bake at 350u00b0F until a toothpick inserted in the center of the cupcake comes out clean, about 17 minutes. Remove pan from oven and set it on a rack.
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10. Let cupcakes cool completely.
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11. Dip cupcake tops in the beer glaze, frost with maple buttercream and top with caramelized bacon.
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For the beer glaze:
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1. Mix brown sugar and beer in a saucepan and bring to a boil over medium heat. Reduce heat to low and continue to cook until liquid is reduced by half.
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2. Remove from heat. Add butter and cream and whisk until smooth.
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For the maple buttercream frosting:
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1. In a medium sized bowl, beat butter with an electric mixer until fluffy, about 5 minutes.
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2. Slowly add powdered sugar and beat until well incorporated.
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3. Add syrup and vanilla and mix for another minute.
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For the caramelized bacon:
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1. Melt butter and brown sugar in a saucepan over low heat and whisk until smooth.
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2. Add bacon bits and mix to coat with caramel.
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3. Increase temperature to medium-high. Add beer and continue to cook until beer is reduces to a syrupy consistency.
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Cupcake recipe adapted from Brown Eyed Baker's Irish Car Bomb Cupcakes.