Preheat oven to 350F and line a muffin tin with parchment or silicone liners
In a large bowl, whisk together the melted butter, cocoa powder, and espresso powder.
Add the eggs and vanilla and beat until well combined. Then add the coconut flour, sweetener, baking powder and salt and beat until smooth.
Beat in the almond milk. If that batter is still very thick, beat in more almond milk 1 tbsp at a time until it thins out a bit (batter will still be thick, but should be of scoopable consistency. It will not be pourable).
Divide batter among prepared muffin tins and bake in center of oven for 20 to 25 minutes. Cupcakes are done when the top is set and a tester inserted into the middle comes out clean. Cool in pan for 5-10 minutes and then transfer to a wire rack to cool completely.
In a small bowl, stir together hot water and espresso until coffee dissolves. Set aside.
With an electric mixer, whip cream until it forms stiff peaks. Set aside.
In a medium bowl, beat butter, cream cheese, and sweetener together until creamy. Add coffee mixture and beat until combined. With a rubber spatula, fold in whipped cream carefully until well combined.
Spread frosting on cooled cupcakes with a knife or offset spatula, or pipe on with a decorating bag.