Cupcakes:

• 2 cups all-purpose flour
• 2 teaspoons baking powder
• 1/2 teaspoon salt
• 2/3 cup butter, room temperature
• 1 cup granulated sugar
• 1/4 cup brown sugar
• 2 large eggs, room temperature
• 2 teaspoons vanilla extract
• 1 cup milk

Espresso Soak:

• 2 tablespoons espresso powder or instant coffee
• 1/4 cup granulated sugar
• 1/4 cup hot water
• 1/3 cup coffee liqueur

Mascarpone Icing:

• 1 cup heavy whipping cream, chilled
• 8 ounces mascarpone cheese, chilled
• 1/2 teaspoon vanilla extract
• 2 cups powdered sugar
• 1 tablespoon coffee liqueur, optional

Topping (optional):

• 1 tablespoon cocoa powder
• 1 tablespoon finely chopped baking chocolate