Recipe yields 24 cupcakes.
Preheat oven to 375 degrees and line 24 muffin tins with cupcake liners.
In a medium-sized bowl, whisk together flour, baking powder, and salt.
In the bowl of an electric mixer, beat together the butter and sugar until light and fluffy, about 2-3 minutes.
Add eggs, beating after each addition then add the vanilla and zest.
Combine sour cream and beer and alternatively add this mixture and the flour mixture to the butter/sugar mixture with the mixer on low speed, starting and ending with the flour.
Fill the cupcake liners 2/3 full and bake for 18 minutes, or until cake tester comes out clean.
When cupcakes are done, poke holes in the tops of the cupcakes with toothpicks or a fork and brush some beer on each while still warm.
Cream together the cream cheese and butter in an electric mixer until smooth and creamy, about 2-3 minutes.
Beat until smooth for about 2 minutes.