• 1 (11.2-ounce) bottle Guinness stout 
• 1/2 cup whole milk 
• 1/2 cup vegetable oil 
• 1 tablespoon vanilla extract 
• 3 large eggs 
• 3/4 cup sour cream 
• 2 1/2 cups all-purpose flour 
• 2 cups granulated sugar 
• 3/4 cup natural unsweetened cocoa powder 
• 1 1/2 teaspoons baking soda 
• 1/2 teaspoon fine salt

For the Frosting:

• 1 (8-ounce) package cream cheese, at room temperature 
• Pinch fine salt 
• 1/3 cup heavy cream 
• 1 pound powdered sugar 
• natural unsweetened cocoa powder, for dusting 

Directions: 

1. Heat the oven to 350°F and arrange a rack in the middle. Place cupcake liners in two (12-well) muffin pans; alternatively, coat the wells with melted butter. Set the pans aside. 
2. Whisk together the Guinness, milk, vegetable oil, and vanilla in a large bowl until combined. Whisk in the eggs, one at a time, until completely incorporated. Whisk in the sour cream. 
3. Whisk the flour, sugar, cocoa powder, baking soda, and salt in a second large bowl to aerate and combine. Gradually fold this mixture into the wet Guinness mixture. Divide the batter among the muffin wells. 
4. Bake until a toothpick inserted into the center of the muffins comes out clean, about 20 to 25 minutes. Set the pans on a wire rack and let the cupcakes cool completely before removing from the pans. 
5. Frosting: place the cream cheese and salt in the bowl of a stand mixer fitted with a paddle attachment and beat on medium speed until light and fluffy, about 2 minutes. With the mixer on medium speed, gradually beat in the heavy cream until smooth, about 1 minute. Scrape down the sides of the bowl with a spatula. With the mixer on medium speed, gradually mix in the powdered sugar until completely incorporated and smooth, about 3 minutes. 
6. Top each cupcake with a heap of frosting and dust with cocoa powder. 

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