Preheat oven to 350°F.
Line muffin tin with 24 cupcake liners.
In the bowl of a stand mixer, fitted with the paddle attachment, beat together the cake mix and pudding mix, sour cream, oil, eggs, coconut extract, and espresso water mixture.
Beat for about two minutes on medium speed until well combined.
Distribute the batter evenly into 24 muffin cups.
Bake for 18-22 minutes.
Allow cupcakes to cool inside muffin tins for 10 minutes.
Remove cupcakes from muffin tins and allow to fully cool on a wire rack.
As the cupcakes are cooling, prepare your frosting.
In a microwave safe bowl, melt the chocolate chips in the microwave, stirring every 30 seconds. (should be about 1 ½ minutes total)
Place room temperature butter and cream cheese in a stand mixer, starting on low, then increasing speed to medium-high. Cream them together until they are a light and fluffy pale yellow.
In a separate bowl, add 4 tablespoons of hot coffee to cocoa and stir. If the mixture is still very thick, you can add 1 more tablespoon of hot coffee.
Add the cooled chocolate and cocoa/coffee mixture to the stand mixer with the creamed butter and cream cheese.Turn the mixer on to the lowest setting and add gradually add in confectioners sugar, 1 cup at a time. Once the sugar has become incorporated, turn the mixer on high for 1-2 minutes.
Make sure cupcakes are cool before frosting.
Frost using a piping bag and tip and top each cupcake with one Samoa cookie.