12 ounces Guinness® stout
1/2 cup milk
1/2 cup vegetable oil
1 tablespoon vanilla extract
3 large eggs
3/4 cup sour cream
3/4 cup unsweetened cocoa powder, plus more for garnish
2 cups sugar
2 1/2 cups all-purpose flour
1 1/2 teaspoons baking soda

For the Frosting:
8 ounces cream cheese, softened
1/3 cup heavy cream
1 pound confectioner

cocoa powder for dusting

Preheat oven to 350°F.

In a large mixing bowl, combine the Guinness®, milk, vegetable oil, and vanilla. Beat in the eggs one at a time. Mix in the sour cream.

In a large mixing bowl, whisk together the cocoa, sugar, flour, and baking soda. Gradually mix the dry ingredients into the wet Guinness® mixture.

Butter 24 muffin tins and divide the batter among the muffin tins.

Bake 25 minutes until risen and set in the middle but still soft and tender. Cool before turning out of the tins.

Make the frosting:
Beat the cream cheese in a bowl until light and fluffy. Gradually Beat in the heavy cream. Slowly mix in the confectioner's sugar.

Top each cupcake with a heap of frosting and dust with cocoa.