In a medium-sized bowl, beat 5 tablespoons butter and 1/2 cup sugar until light and fluffy.
Mix in 1 egg and vanilla until thoroughly combined.
Mix in 1/3 cup cocoa powder, 1/3 cup flour and 1/2 teaspoon salt until just combined.
In a small saucepan on medium-high, heat milk and coffee beans until just boiling.
Remove from heat, cover, and steep for fifteen minutes.
Using a sieve, remove the beans from the milk and set the milk aside. You will only need ¾ cup of the milk, so it’s fine if some sticks to the beans during this process.
Preheat oven to 350°F.
In a medium-sized bowl, mix 1 1/2 cup flour, 1/4 teaspoon salt, baking soda, and baking powder.
In a separate medium-sized bowl, beat 1 cup butter and 1 1/4 cup sugar until light and fluffy.
Add 2 eggs to the butter/sugar mixture, mixing until fully incorporated.
In a small bowl, mix together 1/4 cup whiskey and ¾ cup of the coffee-infused milk.
Alternately mix wet ingredients and dry ingredients into the butter/sugar bowl, mixing until just combined.
Fill cupcake liners ¾ full with cupcake batter.
Spoon 1 heaping tablespoon of brownie batter into the center of each cupcake.
Bake for 25 minutes or until cupcakes bounce back when lightly touched.
In a medium-sized mixing bowl, mix cream cheese and 1/4 cup butter until light and fluffy.
Mix in powdered sugar a little bit at a time until fully combined.
Mix in 1/2 cup cocoa powder and 2 tablespoons whiskey.
Spread or pipe onto cooled cupcakes.