Preheat oven to 350°F. Bring Guinness and butter to a simmer over med. heat. Add cocoa powder and whisk until smooth. Cool a bit.

Whisk flour, sugar, baking soda, and salt in a large bowl. Set aside. In another bowl beat eggs and sour cream on medium. Add the Guinness mixture until combined. Reduce mixer speed to low and add flour mixture - mix just a little then fold until combined. Fill muffin tin lined with papers with batter and bake approx. 17 mins. Cool on a rack.

Heat cream to a simmer. Pour over chopped chocolate. Let sit for a min. then stir gently til smooth. Addbutter and whiskey. Stir to combine. Let this ganache cool a bit.

Using a tsp measuring spoon, take the center out of the cupcakes 2/3 of the way down. Fill these holes with the ganache to the top of the cupcake.

Whip the butter until light and fluffy- maybe 5 mins. With the mixer on low, gradually add the powdered sugar. Combine well. Add Baileys and mix until light and fluffy.

Frost your cupcakes.