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For the cupcakes:
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Preheat oven to 350 F (177 C). Line a 12-count cupcake tin with paper cups.
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In a bowl combine flour, baking powder and salt. Set aside.
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In the bowl of a stand mixer, fitted with the paddle attachment cream butter for 1 minute. Add in sugar and beat for about 3 more minutes until fluffy. Scrape the sides of the bowl if necessary. Add eggs one at a time and beat until incorporated. Add vanilla extract.
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Gradually add the flour mixture, mixing on medium speed for about 2 more minutes or until well combined.
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Fill the cupcake liners about 3/4 full. Bake for 18-20 minutes, until golden. When done, a toothpick inserted in the center should come out clean. Remove from oven.
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Using a toothpick make 3-4 holes into each cupcake (to help the syrup soak better). Transfer to a cooling rack and let them cool.
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For the espresso syrup:
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Combine espresso (coffee), sugar and Frangelico (optional) and stir until sugar is dissolved. Dip a pastry brush in the syrup and brush the tops of cupcakes until soaked.
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For the mascarpone cream frosting:
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In a small bowl, using a wooden spoon or a rubber spatula mix together mascarpone cheese and sugar until smooth.
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In the bowl of a stand mixer beat heavy cream until stiff peaks form. Gently fold whipped cream into the mascarpone mixture. Mix in the coffee. Transfer to a piping bag and pipe onto cupcakes.
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To decorate:
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Dust tops of cupcakes with cocoa powder.