1preheat oven to 350°. Stir together beer and cocoa in a large heavy pan over medium heat, and cook, stirring constantly, about three minutes or until mixture is smooth. Cool.
2Beat butter at medium speed with electric mixer until creamy. Gradually add sugar, beating well. Add eggs, one at a time, beating until blended after each addition.
3Mix flour and next three ingredients. Add to butter mixture alternately with cocoa mixture, beginning and ending with cocoa mixture. Beat at low speed until blended after each addition. Stir in chocolate extract.
4Place paper baking cups into muffin pans each 12 cups and coat with cooking spray. Spoon batter into cups, filling two thirds full.
5Bake at 350° for 12 to 15 minutes or until a wooden pick inserted in center comes out clean. Cool in pans on wire racks 10 minutes. Remove from pans to wire racks, and cool completely.
Frost each cupcake with Irish cream frosting, using a piping bag and metal tip number 2D or a zip top plastic freezer bag with one corner snipped off. Top with glitter stars and chocolate candies.
6Irish cream frosting:
1/2 cup butter, softened
1/4 teaspoon salt
1/3 cup Irish cream liqueur, such as Bailey's Irish cream
1 tablespoon Irish whiskey, optional
4 cups powdered sugar
beat butter, salt, liqueur, and if desired, whiskey at medium speed with electric mixer until creamy.
Gradually add powdered sugar, beating at low speed until blended. Beat at high speed for two minutes or until creamy.