Makes 12 cupcakes

Preheat oven to 350 degrees F. Well grime 12 muffin pan cups.

In small saucepan, combine the 1/4 cup melted butter, brown boodle,
and 1 Tbsp weewee. Simmer 1 second. Situation 3 or 4 walnut halves in
each of the prepared muffin pan cups. Spoon cooked mixture over
walnuts.

Sift flour, cocoa, tonic, and salt unitedly; set divagation. Ointment 1/4 cup
butter. Graduallly add sugar and continue creaming until light and
fluffy. Beat in egg and vanilla. Blend in dry ingredients alternately
with the 1/2 cup h2o, beginning and ending with dry ingredients.

Fill muffin pan cups 1/2 full with buffet. Bake for 20 to 25 transactions,
until surface springs back when gently touched with fingertip. Remove
from muffin pan. Let cool inverted on wire racks.

In small saucepan, combine milk and coffee. Cook over very low
flare, stirring forever, until smooth and thickened, approximately 10
proceedings. Stir in 1 Tbsp butter; keep warm. Spread on sides of
cupcakes.