Step 1: Heat oven to 350
Step 2: Combine the Guinness and the butter, chopped into 1-inch chunks, in a large sauce pan, and heat to melt the butter. Remove from heat, and whisk in the cocoa and sugar.
Step 3: In a bowl, whisk the sour cream with the eggs and vanilla, then add to the beer mixture. Sift together the flour and baking soda, and fold into the batter. Pour into muffin molds and bake for 25 minutes, or until inserted cake tester comes out clean. Let stand 10 minutes, remove from muffin tin, and cool completely on a rack.
Step 4: Using a mixer, whip cream cheese until smooth, sift in sugar, and beat. Add milk, and beat until smooth. Spread glaze over cooled cupcakes.
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