Preheat the oven to 350°F and line a cupcake tray with cupcake liners.
Mix the dry ingredients together (except for the cocoa powder) in a bowl and set aside.
1 cup all-purpose flour, ½ tsp sea salt, 1 tsp baking powder, ¼ tsp baking soda
In a separate container, pour the hot coffee over the cocoa powder and whisk until the cocoa has completely mixed in. Set aside to cool.
½ cup hot strong coffee, ½ cup Dutch-process cocoa powder
In a large bowl, mix the sugars and the oil together with an electric beater until the mixture resembles wet sand.
½ cup granulated sugar, ½ cup brown sugar, ⅓ cup neutral-flavored oil
Mix the cocoa mixture into the wet ingredients, then mix in the Bailey’s Irish Cream and the sour cream.
¼ cup Bailey’s Irish Cream liqueur, ½ cup sour cream
Beat in the eggs, one at a time, then mix in the vanilla.
2 eggs, 1 tsp vanilla extract
Add the dry ingredients and mix them with the wet ingredients (careful not to overmix or cake will be gummy).
Fill each cupcake liner about ⅔ of the way full with batter (about 3 tbsp per liner).
Bake for 17-19 minutes or until a toothpick inserted into the center of a cupcake comes out with only a few crumbs attached. Let the cupcakes cool completely before frosting them.
For the frosting, mix the cream cheese, butter, vanilla, Irish cream, and sea salt with an electric beater until smooth.
6 oz cream cheese, ½ cup butter, 2 ½ cups powdered sugar, 1 tsp vanilla, 4 tbsp Bailey’s Irish Cream, ¼ tsp sea salt
Frost the cupcakes using an offset spatula or a piping bag. Decorate with green sprinkles, if desired.