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1
Preheat the oven to 325.
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2
Line 24 muffin cups with paper liners.
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3
Lightly spray the paper liners with vegetable oil spray.
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4
In a small bowl, mix the chocolate and 1/4 cup of cocoa.
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5
Add the boiling water and let melt, then whisk until smooth.
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6
In a medium bowl, whisk the flour with the baking soda and salt.
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7
In a large bowl, using an electric mixer, beat the butter and brown sugar until fluffy.
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8
Beat in the eggs, buttermilk and vanilla, then slowly beat in the dry ingredients and the chocolate mixture in 3 alternating batches.
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9
Fill the muffin cups three-fourths full with the batter.
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10
Bake for 22 to 25 minutes, shifting the pans halfway through, until the cupcakes are springy and a toothpick inserted in the center comes out with a few moist crumbs attached.
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11
Let the cupcakes cool in the pans for 15 minutes, then unmold them and transfer to a rack to cool completely.
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12
Mix the egg whites, confectioners' sugar and 1 teaspoon of espresso in a medium stainless steel bowl.
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13
Set the bowl over a saucepan of simmering water and heat the whites, whisking constantly, until hot to the touch (165).
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14
Transfer the mixture to the bowl of a standing electric mixer fitted with a whisk and beat at high speed until the meringue is stiff and glossy, about 5 minutes; if using a handheld mixer, beat for about 8 minutes.
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15
Scoop half of the espresso meringue into a pastry bag fitted with a large (3/4-inch) plain tip and pipe the meringue onto half of the cupcakes.
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16
Repeat with the remaining espresso meringue and cupcakes.
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17
Lightly sprinkle the meringue with cocoa and espresso powder and serve.