Preheat the oven to 350°F with a rack in the center position.
Line a standard muffin pan with baking cups and spray with nonstick spray.
In a large bowl, whisk together the sugar, flour, cocoa, baking soda, espresso powder, and salt.
Add the coffee, oil, and vanilla; whisk until thoroughly combined.
Pour the batter into the prepared baking cups, filling each about ⅔ full.
Bake the coffee cupcakes for 18 to 22 minutes, or until a toothpick or thin knife inserted in the center comes out clean.
Remove the cupcakes from the oven and let them cool in the pan for 5 minutes before gently tilting them out onto a rack to cool completely, at least 30 minutes.
Once the cupcakes are cool, spread or pipe the frosting onto the tops.
Garnish each cupcake with a chocolate-covered espresso bean for a final flourish, if desired.
Store unfrosted cupcakes in an airtight container at room temperature for up to 2 days, or in the freezer for up to 1 month.
Store frosted coffee cupcakes, covered, in the refrigerator for up to 2 days.
