Preheat oven to 180c, line two 12 cup trays with paper liners (fairy cake/patty cake size)
Cake: Beat butter, extract, sugar, eggs, sifted flour & milk on low speed with an electric mixer until ingredients are just combined. Increase speed to medium & beat for 3 minutes until smooth and pale in colour.
Drop spoonfuls of mixture into the paper liners. Bake about 20 minutes. Allow to cool in tins for 5 minutes removing to a wire rack to cool.
Syrup: stir sugar, liqueur and hot coffee together until sugar is dissolved.
Topping: Mix mascarpone and icing sugar together, in a separate bowl mix cream until soft peaks form. Fold cream into mascarpone mixture.
Pierce holes into the cooled cupcakes with a medium skewer, brush with coffee syrup, top with mascarpone topping and dust with cocoa powder.