Preheat oven to 350 degrees F. Line 24 cupcake cups with liners.
Bring the Guinness and butter to a simmer in a saucepan over medium heat.
Add the cocoa powder and whisk until smooth. Remove from heat and allow to cool slightly.
Whisk flour, sugar, baking soda and salt in a large bowl.
Using an electric mixer, beat the eggs and sour cream on medium speed until combined.
Add the Guinness mixture to the egg mixture and beat just to combine.
Reduce the speed to low, add the flour mixture and beat briefly.
Using a rubber spatula, fold the batter until completely combined.
Divide the batter among the cupcake liners.
Bake until a toothpick inserted into the center comes out clean, 15-18 minutes. Cool completely.