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Preheat oven to 350°F (180°C) and line cupcake pan with liners
Cream butter, sugar, vanilla, and salt together until light and fluffy
Add sour cream (or yogurt), eggs, espresso powder, and brewed espresso; mix until smooth
In another bowl, whisk together flour and baking powder
Add half flour mixture and half buttermilk to the butter mixture; mix until almost combined
Add remaining flour and remaining buttermilk; mix until just combined without overmixing
Divide batter into cupcake liners, filling approximately ⅔ full
Bake for 18-22 minutes or until a toothpick comes out clean
Let cool approximately 10 minutes in pan, then transfer to a rack to cool completely
Make frosting by whipping heavy cream, vanilla, and sugar until stiff peaks form
Gently fold mascarpone (and optional espresso powder) into whipped cream until smooth and creamy
Once cupcakes are completely cool, pipe frosting on top of each cupcake
Dust with sweetened cocoa powder mixture right before serving
Add optional garnishes such as dark chocolate shavings, ladyfinger pieces, or espresso beans
Serve immediately or refrigerate until ready; keep chilled and bring to room temperature just before serving