Preheat your oven to 350 F. Along with liners – line 24 cupcakes.
Heat a large sauce pan over medium heat and bring the stout and butter to a simmer. Now add the cocoa powder it in and whisk together until smooth. Rest until cool.
In a separate bowl – add ¾ tsp. salt, sugar, flour and baking soda – whisk together until smooth.
In another separate bowl, beat the eggs and sour cream together using an electric mixer. Add the stout-chocolate mix to the bowl and combine.
Add the flour mixture and beat on slow speed. To fold batter easily – you can use a spatula till totally combined.
Into the lined cupcake tin – pour the batter, fill 2/3 or ¾ of the cup. Until the pick comes out clean – bake the cakes. Rest aside to cool completely.