Preheat the oven to 350 degrees.

Line 2 muffin tins with cupcake liners and set aside.

In a large bowl cream together the butter and sugar.

Add the eggs, coffee, and coffee emulsion and mix well to combine.

In a medium bowl combine the flour, baking powder, and salt.

Add half the flour mixture to the butter mixture and mix well to combine.

Add the milk and mix until well combined.

Add the remaining flour and mix until smooth.

Spoon the batter into the cupcake liners so they are 3/4 of the way full.

Bake for 22-24 minutes or until a toothpick inserted into the center comes out clean.

Remove from the oven and cool completely on a wire rack.

To make the frosting put the butter in a large bowl and beat with a mixer on medium high speed until smooth.

Add the powdered sugar a half cup at a time until the frosting is smooth.

Add in the coffee emulsion, coffee, and heavy cream and beat until combined. Add additional powdered sugar if needed.

Pipe the frosting onto the cooled cupcakes then decorate with sprinkles and crispy chocolate balls if desired.