Preheat oven to 350 F. Line cupcake pan with paper liners.

Cream butter and sugar till very light and fluffy.

Add eggs one at a time, incorporating after each.

Combine the remaining dry cupcake ingredients (flour, baking powder, salt) in one bowl, and add alternating dry ingredients and beer until both are fully incorporated.

Fill cupcake liners most of the way to the top and bake for 20-25 minutes, until a toothpick comes out clean and the edges are golden brown.

Cool in the pan for 5 minutes, then remove to a cooling rack to cool completely.

Cream butter and sugar till very light and fluffy.

Add beer and powdered sugar and mix until well combined.

If you need to thicken the icing, add more powdered sugar. If too thick, add more beer!