Preheat oven to 180 degrees C and prepare cupcake cases on baking tray.
Combine instant coffee and water and set aside.
Mix together butter and sugar until light and fluffy. Add egg and mix until combined.
Sieve together flour and cocoa powder and add half to butter mixture. Add almond meal.
Melt the chocolate taking care not to burn it and add to the butter mixture.
Add milk remaining flour/cocoa and coffee to butter mixture and mix well.
Divide into cupcake cases and bake in preheated oven for approximately 20-25 minutes.
For the buttercream mix butter until creamy and then fold in icing sugar and Baileys, adding a little of each at a time until you reach the required quantity and taste.
I haven't included quantities for the buttercream as this depends so much on how much Baileys you wish to add and how much buttercream you like on your cakes. It's best just to add a little of each ingredient at a time and keep tasting until you reach the required strength and quantity.