Preheat oven to 350°F Grease or line 21 standard muffin tin cups.
Add butter, Guinness, cocoa powder, and brown sugar to a large saucepan.
1 cup butter, 1 cup Guinness stout, ⅔ cup Dutch-processed cocoa powder, 1 ¼ cups light brown sugar
Cook over medium-low heat, whisking regularly, until the butter has melted and the mixture well-combined.
Remove from heat and let cool for 10-15 minutes.
Add the cooled Guinness mixture to a large mixing bowl.
Mix in the vanilla, eggs, and sour cream on medium for 2 minutes, or until smooth.
1 teaspoon vanilla extract, 2 large eggs, ½ cup sour cream
Add the flour, granulated sugar, baking soda, and salt. Mix in just until combined.
2 ¼ cups all-purpose flour, ½ cup granulated sugar, 1 ¼ teaspoons baking soda, ½ teaspoon salt
Divide the batter evenly amongst the prepared muffin tin cups.
Bake in preheated oven for 18-25 minutes, or until a toothpick inserted into the center of a cake comes out clean.
Cool in pan for 10 minutes.
Remove to a wire rack to cool to room temperature before frosting.
Cream cheese frosting
Notes
Butter: I use salted butter in this recipe. If you're using unsalted butter, increase the salt to 1 teaspoon.
Dutch processed cocoa powder: I like to use Dutch-processed cocoa powder in this recipe because it's less bitter than unsweetened baking cocoa. The Guinness already has some bite to it, and bitter cocoa powder makes for more bitter cupcakes.
Light brown sugar: I use light brown sugar to keep the brown sugar flavor milder. However, dark brown sugar will also work.
Sour cream: I recommend full-fat sour cream. The fat helps to make the cupcakes moist.