Preheat the oven to 325 degrees Fahrenheit. Line a cupcake pan with cupcake papers.

Crumble the Lotus cookies into a small bowl. You can do this quickly in a food processor for nice even crumbs. Personally, I like the texture of the uneven cookie layer, so I crumble the cookies by hand. Set aside.

Place the margarine/butter and sugar into the bowl and begin mixing at low speed until the sugar is mixed in, then turn up to medium to cream the margarine and sugar together until a fluffy pale yellow.

Turn your mixer to low, then add the eggs one at a time, allowing each to be fully combined before adding the next.

Mix in the baking powder and kosher salt.

Add half the flour and continue mixer on low until just combined.

Add the water and mix. Then, add the remaining flour and mix until just combined. Scrape the sides of the bowl very well.

Add half the jar of Lotus cookie butter. Mix until combined.

Add the rest of the cookie butter and mix until mostly combined. STOP the mixer and finish folding by hand. It’s important not to overbeat or your cupcakes will be dense.

Sprinkle one teaspoon of crumbs into each cupcake wrapper, then place a flat ice cream scoop full of batter on top of the crumbs. If you do not have an old-school ice cream scoop, the measurement is approximately one-fourth cup of batter per cupcake.

Bake for 28 minutes or until a toothpick inserted in the center of one of the middle cupcakes comes out clean.

Allow the cupcakes to cool on a rack while you prepare the icing. The cupcakes must be COMPLETELY cool before you frost them.

Dissolve the instant espresso in the boiling water. The mixture will seem a bit syrupy. It’s densely coffee flavored.

Allow the coffee mixture to cool while you whip the margarine/butter. Start the mixer slow and turn up to high until light and fluffy.

Add the coffee liquid and kosher salt to the margarine/butter and beat thoroughly.

Add powdered sugar, one cup at a time, beating until combined before adding the next.

Whip until fluffy. Add in cold water and fold it in by hand. If you are piping your frosting, then you are done. If you will be spreading, then fold in the additional one tablespoon of water of cold water.

Ice your cooled cupcakes. If you like, you can sprinkle any remaining cookie crumbs over the top of them or a drizzle of caramel.