Preheat your oven to 350°F (175°C). Line a cupcake tin with parchment paper liners and set aside.
In a large mixing bowl, whisk together the sugar, flour, cocoa powder, baking soda, baking powder, and kosher salt. Ensure that everything is well combined to avoid clumps.
In another bowl, whisk together the egg, buttermilk, hot brewed coffee, vegetable oil, and vanilla extract until smooth.
Pour the wet ingredients into the dry ingredients and mix until just combined. Be careful not to overmix; a few lumps are perfectly fine.
Divide the batter evenly among the prepared cupcake liners, filling each about two-thirds full. Bake in the preheated oven for 18-20 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 them to a wire rack to cool completely.
In a large mixing bowl, beat the softened butter until creamy. Gradually add the sifted powdered sugar and cocoa powder, mixing on low speed until combined.
Add the sour cream, hot water, vanilla extract, and sea salt, then mix on medium speed until smooth and fluffy.
Pour the cooled melted dark chocolate into the frosting mixture and combine until fully incorporated. The frosting should be light and airy, perfect for spreading or piping.
Once the cupcakes are completely cool, use an offset spatula or a piping bag to generously frost each cupcake with the Chocolate Cloud Frosting.