In a mixing bowl, whisk together the flour, baking powder, baking soda, salt. This will be the flour mixture. Keep aside.
In a large mixing bowl, add cocoa powder, espresso powder, brown sugar, water and mix until smooth. This will be the chocolate liquid mixture.
In another mixing bowl, cream together butter, granulated sugar until light and fluffy.
Add vanilla extract, almond extract and eggs and mix until smooth.
Add half the flour mixture and half the chocolate liquid mixture and mix until partially combined.
Add the remaining flour mixture and remaining chocolate liquid mixture and mix batter until just combined. Don't over-mind. A few lumps in the batter are perfectly fine.
Pour batter in 12 cupcake liners and bake at 350 degrees F for 20-25 minutes or until an inserted toothpick in the center comes out clean.
Allow the cupcakes to cool completely.
While the cupcakes are baking and cooling, prepare the frosting.
Use a spatula to ice each cupcake.
Just prior to serving, tear apart the pink and blue cotton candy and stick that on top of each iced cupcake. Enjoy.