Preheat oven to 350°F (180°C) and line a muffin tin with paper liners.
In a bowl, whisk together the flour, baking powder, salt, and cocoa powder.
In another bowl, cream together the softened butter and sugar until light and fluffy. Beat in the eggs one at a time, then stir in the vanilla extract.
Gradually mix in the Baileys Irish Cream Liqueur and milk, then gently fold in the dry ingredients.
Mix until just combined, being careful not to overmix. Fill the muffin liners about ¾ full with batter.
Bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean.
While the cupcakes are baking, prepare the frosting: In a bowl, beat the cream cheese and powdered sugar until smooth. Add the heavy cream and Baileys Irish Cream Liqueur, and mix until well combined and creamy.
Let the cupcakes cool completely before frosting with the Baileys cream frosting.
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