Preheat the oven to 350 and prepare an 8x8 pan with parchment or grease. Set to the side.
In a medium-sized bowl, combine the flour, baking powder, baking soda, cocoa powder, salt, and espresso powder. Set to the side.
In a large bowl, mix together the oil, sour cream, eggs, and vanilla. Add in the buttermilk and mix to fully combine.
Add the dry ingredients to the oil mixture whisking fully to combine. Add in beer and whisk until everything is smooth.
Pour the cake into the prepared pan and bake for 25-30 minutes.
While the cake is baking, make the frosting. Combine the butter and powdered sugar in the base of a stand mixer or in the bowl of a hand mixer on low. When the powdered sugar is mostly combined, add in the cocoa powder, espresso powder, Baileys, vanilla, and milk. Continue to mix until smooth.
When the cake is done, take it out of the oven and let it fully cool. Frost the cake when it is fully cool and enjoy!