For the cupcakes: Cream together butter and sugar until light and fluffy.
Add eggs and vanilla.
Add the flour, baking powder and salt, mixing until just combined.
Add the milk and whisk further.
Finish with spatula until smooth.
Divide the batter evenly into 12 muffin cups and bake from 17 to 22 minutes in a pre-heated 350°F oven. Top should be firm and inside soft.
Leave aside to cool.
Now on to the soak: Mix the sugar, espresso powder, and coffee liqueur with the hot water until dissolved.
Poke the tops of each cupcake with a fork and brush over the soak to allow it to soak in.
Now to the frosting: Mix the icing sugar and instant ClearJel.
Whisk the heavy cream, Mascarpone, coffee liquor, icing sugar and instant ClearJel mixture in a medium bowl of an electric mixer until light and fluffy.
Pipe the frosting onto cupcakes and cocoa as decoration.