1-Preheat the oven to 350 degrees F and place the rack in the center. Line cupcake pans with 15 paper liners.

2-In a large bowl, sift together the 1 cup all-purpose flour, 3/4 cup granulated sugar, 6 tablespoons unsweetened Dutch-processed cocoa powder, 1/4 teaspoon baking powder, 1/2 teaspoon baking soda, 1/2 teaspoon coarse Kosher salt (or half if using table salt), and 1 teaspoon espresso powder or instant coffee (if using).

3-Add the 2 large eggs, 1/2 cup whole milk, 1/2 cup sour cream, 1/2 cup vegetable oil, and 1 1/2 teaspoons vanilla extract; whisk until combined, about 30 seconds.

4-Using a 1/4 cup measuring cup, fill the cupcake liners 2/3 to 3/4 full.

5-Bake for 18-20 minutes, or until a toothpick inserted comes out clean. Allow the cupcakes to cool in the pan, then transfer to a wire rack.

6-For the ganache, finely chop the 3 ounces good quality chocolate (55-70% cacao) and place it in a bowl.

7-Heat the 3 ounces heavy whipping cream in a saucepan over medium-low heat until hot and simmering; pour it over the chopped chocolate.

8-Let it sit for 3 minutes, then stir until smooth.

9-Dip the tops of the cooled cupcakes into the warm ganache, spoon any remaining ganache on top, and smooth it out.

10-Let the ganache set for about 5 minutes, then sprinkle generously with the 8 ounces toffee bits, pressing them lightly into the ganache. Optionally, add a pinch of flaky finishing salt for a salty-sweet contrast.