Preheat the oven to 350 degrees Fahrenheit and line a 12 cupcake tin with liners.
In a medium size bowl whisk together the flour, cocoa powder, baking soda and salt. Set aside.
In a large mixing bowl, beat together the butter and sugar with a hand held mixer or stand up mixer until the mixture is light and fluffy.
Add in the eggs, one at a time, mix until combined. Then mix in the vanilla extract and sour cream.
Gently mix in half of the dry ingredients until just combined.
Scrape down the sides of the mixing bowl and mix in the Guinness beer until combined.
Then stir in the remaining of the dry ingredients until just combined.
Pour the batter evenly into the cupcake tins filling them up approximately 3/4 of the way full.
Bake for 15-17 minutes until a toothpick inserted into the center of the cupcakes comes out clean.
Let the cupcakes cool in the pan for 10-15 minutes and then move to a cooling rack to cool completely before topping with the frosting.