Creating Tiramisu Cupcakes is simple if you follow these easy steps:

1. Preheat the Oven: Preheat your oven to 350°F (175°C). Line a muffin tin with cupcake liners.

2. Mix Dry Ingredients: In a bowl, combine flour, baking powder, baking soda, and salt. Set aside.

3. Cream Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy.

4. Add Eggs and Vanilla: Mix in the eggs one at a time, followed by the vanilla extract.

5. Combine Mixtures: Gradually add the dry mixture to the butter mixture, alternating with the brewed espresso and milk. Mix until just combined.

6. Fill Cupcake Liners: Evenly distribute the batter into the lined cupcake tin, filling each cup about 2/3 full.

7. Bake: Bake in the preheated oven for 20-25 minutes, or until a toothpick inserted into the center comes out clean.

8. Cool: Remove from the oven and allow to cool in the pan for 10 minutes. Transfer cupcakes to a wire rack to cool completely.

9. Prepare Frosting: In a separate bowl, beat together mascarpone cheese, heavy whipping cream, powdered sugar, and vanilla until soft peaks form.

10. Frost the Cupcakes: Once the cupcakes are cool, pipe or spread the mascarpone frosting generously on top.

11. Dust with Cocoa: Lightly dust the frosted cupcakes with cocoa powder and garnish with chocolate shavings or coffee beans if desired.