3 tablespoons brewed coffee (cooled)
2. In a microwave safe bowl, heat coconut milk until hot (but not boiling). Stir in espresso powder. If you don't have espresso powder, put coffee grounds into a fine sieve. Pour coconut milk over grounds and allow to seep through. You will end up with a few grounds in your milk this way, but it won't affect the final product.
3. Whisk sugar, oil, and vanilla extract in to coffee mixture. In a separate bowl, sift together the flour, cocoa powder, baking soda, baking powder, and salt. Add to wet ingredients and beat until no lumps remain (or very few remain).
4. Pour into liners, filling each with a scant 1 / 4 cup of batter. Bake 18-22 minutes, until a toothpick inserted into the center comes out clean. Transfer to a cooling rack and let cool completely.
5. For frosting, sift together powdered sugar, cocoa. Cream butter and add to sugar mixture slowly. Add salt, and coffee. Beat 2 minutes. Add vanilla and beat until light and fluffy. Spread or pipe onto cooled cupcakes.