Irish coffee cupcake

INGREDIENTS:
Cupcakes

2 cup(s) all-purpose flour

1 teaspoon(s) baking powder

0.25 teaspoon(s) baking soda

0.25 teaspoon(s) salt

0.50 cup(s) boiling water

2 tablespoon(s) instant-espresso powder

0.25 cup(s) whole milk

1 stick(s) unsalted butter, room temperature

0.50 cup(s) granulated sugar

0.50 cup(s) packed light brown sugar

2 large eggs

Frosting

1 cup(s) heavy cream

1 tablespoon(s) confectioners' sugar

1 tablespoon(s) whiskey

Instant-espresso powder, for dusting

PREPARATION:

1. Preheat oven to 350 degrees F. Make the cupcakes: Whisk together flour, baking powder, baking soda, and salt. Pour water over espresso powder; let cool. Combine espresso with milk. Beat butter and granulated and brown sugars with a mixer on medium speed until pale and fluffy, about 3 minutes. Add eggs, 1 at a time, beating well after each addition. Beat in flour mixture in 3 additions, alternating with espresso-milk mixture, beginning and ending with flour (batter may look broken).

2. Fill 15 cups (of two 12-cup muffin tins) three-quarters full. Bake until a toothpick inserted into the centers comes out clean, 20 to 22 minutes. Let cool; turn out cupcakes from tins.

3. Make the frosting: Whisk together cream and confectioners' sugar until medium peaks form. Add whiskey; whisk until slightly stiff peaks form.

4. Top each cupcake with 2 tablespoons frosting; dust with espresso powder.