1. Preheat oven to 350.
2. Line a cupcake pan with cupcake liners
3. In a bowl combine flour, sugar, cocoa, baking powder, baking soda, and salt.
4. Whisk to combine.
5. Add milk, Bailey’s, oil, eggs, and vanilla to flour mixture and mix together on medium speed until well combined.
6. Reduce speed and carefully add boiling water
7. Beat on high speed for about 1 minute.
8. Scoop 1/4 cup of batter into cupcake liners and bake for 20-25 minutes or until a toothpick inserted in the center comes out clean.
9. Remove from the oven and allow to cool for about 30 minutes before frosting.

For the frosting:

1. Cream butter and salt until fluffy.
2. Mix in 1 cup of the powdered sugar then stir in Bailey’s.
3. Mix in remaining powdered sugar and mix until thoroughly combined.
4. Pipe onto cool cupcakes, using desired tip.