Preheat oven 350 Degrees
In a bowl whisk together Flour, Baking Powder and salt. Set aside.
Add the vanilla extract to the milk and set aside.
Mix the espresso coffee and 1/4 Cup Milk together and set aside.
In a stand mixer beat the butter and sugar until light and fluffy, about 5 minutes. Add in one egg at a time, making sure each is totally mixed in before adding the next.
Start adding the flour mixture to the bowl alternating with the milk and vanilla until fully incorporated. Make sure the speed is on low.
Pour into lined cupcake pans and bake. 20-25 minutes for regular cupcakes15-20 minutes for mini cupcakes or until an inserted toothpick comes out clean.
While the cupcakes are still hot, poke the centers a few times with a fork making little holes. This will allow the espresso to properly absorb. Carefully spoon the coffee and milk mixture into the holes. Adding about 2 tablespoons for mini cupcakes and 3 tablespoons for regular cupcakes. (As much coffee flavor as you want)
Cool completely before frosting.
Make the Frosting:
Beat the cheese and sugar together until light and fluffy. Transfer to a piping bag with a large tip and pipe out dollops with a peak onto each cupcake. (You can also just frost with a knife or spoon. Whatever you're comfortable with)
Sift the unsweetened cocoa powder on top of the frosting and serve immediately (at room temperature)