Preheat your oven to 160ºC (320ºF) and line a 12-cup cupcake pan with festive liners.

In a mixing bowl, beat together the softened butter and granulated sugar on medium speed for about 3 minutes until light and fluffy.

Add the eggs one at a time into the butter and sugar mixture, mixing on low speed until each egg is fully incorporated.

In a separate bowl, whisk together the all-purpose flour, almond flour, baking soda, baking powder, and salt.

Gradually add the dry ingredients to the butter mixture, alternating with the sour cream, vegetable oil, and vanilla.

Divide the batter in half and fold the instant espresso powder into one half.

Spoon the batters alternately into the prepared cupcake liners, aiming for two-thirds full.

Bake in the preheated oven for 20-23 minutes, or until a toothpick inserted into the center comes out clean.

Allow the cupcakes to cool in the pan for 5 minutes before transferring to a wire rack to cool completely.

In a clean mixing bowl, beat the softened butter for about 4 minutes until creamy and fluffy.

Slowly add in the mascarpone cheese, mixing gently to combine.

Gradually sift in the powdered sugar, mixing until smooth.

Add the vanilla bean paste and Amaretto, mixing until well combined.

Using a piping bag, generously pipe the Amaretto mascarpone buttercream onto each cooled cupcake.

Dust the tops with cocoa powder using a fine sieve.