Grease and flour cupcake pan or use paper liners. (I still like to give my liners a light coating of cooking spray)
In a medium bowl mix together the dry ingredients (flour, sugar, cocoa powder, baking soda, baking powder and salt), set aside.
In a large bowl, beat the eggs with a mixer until light and frothy (3 – 5 minutes). Add the oil, vanilla and cold coffee to the eggs. Mix very well until completely incorporated.
Add the flour and the buttermilk to the egg mixture, alternating between the two. Flour, buttermilk, flour, buttermilk, ending with the flour.
Pour 1/4 cup batter into each cupcake paper, or about 3/4 full.
Bake in 325 degree oven 18-22 minutes or until a toothpick inserted in the center comes out clean.
Transfer to a wire rack to cool completely. Recipe makes 24 medium size cupcakes.
For the frosting: In a large bowl combine the powdered sugar and the butter. Mix together with an electric mixer until crumbles form.
Add in the cream cheese and the milk and mix again. The mixture will be somewhat dry until you add more liquid (the kahlua).
Add in the Kahlua 1 Tbs at a time until the frosting comes together to your liking.