Prepare the Chocolate-Dipped Biscuits:
Melt 60g dark chocolate and dip each Lotus Biscoff biscuit halfway. Place on parchment paper and let them set.
Make the Cupcake Batter:
Preheat the oven to 160°C (fan)/180°C/350°F/Gas Mark 4. Line a cupcake tin with 12 cupcake cases.
Cream together 175g butter and 175g light brown soft sugar until light and fluffy.
Add 3 eggs one at a time, mixing well after each addition, and then stir in 1 tbsp milk.
Sift in 25g cocoa powder and 150g self-raising flour, folding gently until combined.
Bake the Cupcakes:
Spoon the batter evenly into the cupcake cases, filling them about two-thirds full.
Bake for 20-25 minutes, or until a skewer inserted comes out clean. Cool completely on a wire rack.
Core the Cupcakes and Add the Biscoff Filling:
Use a cupcake corer or a small knife to remove the center of each cupcake.
Fill the hollowed space with 140g Biscoff spread (warmed slightly for easier pouring).
Make the Buttercream:
Beat 150g butter until smooth. Add 200g Biscoff spread and mix until combined.
Gradually add 300g icing sugar, mixing in a little at a time. Add 1 ½ tbsp milk and continue mixing until smooth and fluffy.
Decorate the Cupcakes:
Pipe or spread the Biscoff buttercream onto the cooled cupcakes.
Drizzle with 20g melted dark chocolate and top with a chocolate-dipped Biscoff biscuit.