Ingredients

• 3/4 cup (1 1/2 sticks) unsalted butter, cubed
• 1/3 cup unsweetened Dutch-process cocoa
• 1/3 cup stout, such as Guinness, flat
• 1 1/3 cups granulated sugar
• 1 1/4 cups all-purpose flour
• 1/2 teaspoon baking powder
• 1/4 teaspoon baking soda
• 1/4 teaspoon fine salt
• 1/4 cup sour cream
• 1 teaspoon pure vanilla extract
• 2 large eggs, at room temperature
• 1 1/2 cups light brown sugar
• 3/4 teaspoon ground cinnamon
• 3/4 teaspoon ground ginger
• 1/4 teaspoon ground allspice
• 1/4 teaspoon ground nutmeg
• 9 large egg whites, at room temperature
• 1 1/2 pounds (6 sticks) unsalted butter, cubed, at room temperature
• Sugar flowers, optional

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Instructions

1. Special equipment: a 12-cup muffin tin; 12 cupcake liners
2. For the cupcakes: Preheat the oven to 350 degrees F. Line the muffin tin with cupcake liners.
3. Put the butter, cocoa and stout in a microwave-safe bowl, cover loosely with plastic wrap, and microwave until the butter melts, about 2 minutes. Whisk to combine.
4. Meanwhile, whisk the granulated sugar, flour, baking powder, baking soda and salt together in a large bowl. Whisk the sour cream, vanilla and eggs together in a small bowl.
5. Whisk the cocoa mixture into the dry ingredients. Stir in the sour cream mixture just until combined, being careful to avoid over-mixing. Divide the batter among the prepared muffin tins, filling each about three-quarters full, or about 1/4-cup per cupcake. Bake until a toothpick inserted in the center of the cupcakes comes out clean, about 25 minutes. Cool the cupcakes completely in the tin on a cooling rack, about 15 minutes. Remove from the liners and return the cupcakes to the rack.
6. For the frosting: Place the brown sugar, cinnamon, ginger, allspice, nutmeg and egg whites in a large metal mixing bowl set over a pot of simmering water. Whisk constantly until the sugar melts and the mixture is very thin and warm. Remove the bowl from the heat and transfer to a stand mixer fitted with the whisk attachment. Whisk on high speed until stiff peaks form, about 5 minutes. Continue beating on low speed until cool.
7. With the mixer set to medium speed, beat the butter a few pieces at a time. The mixture may curdle before coming together. Using a spoon, offset spatula or piping bag, dollop, spread or pipe about 1/2 cup of the frosting on each cupcake. Occasionally beat the frosting to maintain the smooth texture. Decorate with sugar flowers if using and serve.