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For the cupcakes:
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Preheat oven to 350u00b0F. Line 2 muffin tins with baking papers.
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Whisk together boiling water and cocoa powder, cool completely. Whisk Bailey's Irish Cream into the cooled cocoa mixture.
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In the bowl of a stand mixer fitted with the paddle attachment, beat sugar, butter, and vanilla extract until pale in color and fluffy. Add eggs and beat well.
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In a large bowl, whisk together flour, baking soda, baking powder, and salt. Add half the flour mixture to the sugar mixture and beat until just combined. Add cocoa mixture, then finish with remaining flour mixture.
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Fill each baking cup 2/3 full with batter. Bake for 12-15 minutes, or until a toothpick inserted in the center comes out clean. Cool the cupcakes in the pans for 2 minutes on a wire rack. Carefully remove the cupcakes from the pans and cool completely before frosting.
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For the Bailey's buttercream:
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In the bowl of a stand mixer fitted with the paddle attachment, beat butter until light and fluffy. Reduce speed to low and add powdered sugar 1 cup at a time until smooth. Add Bailey's and cinnamon; beat on medium speed until light and fluffy.
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Fit a pastry bag with a large round tip and pipe a fluffy cloud onto each cupcake. Sprinkle with grated chocolate or colored jimmies. Store leftover cupcakes in an airtight container at room temperature up to 2 days.
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Recipe adapted from Tutti Dolci's Bailey's Irish Cream Cupcakes.
