• Preheat oven to 300 degrees F and prepare a cupcake pan with liners.
• Add the dry ingredients to a large bowl and whisk together. Set aside.
• Whisk the egg, buttermilk, oil, vanilla and instant coffee in another medium sized bowl. Then add the wet ingredients to the dry ingredients and mix with a spatula until well combined. Add the hot water to the batter and mix until completely combined. Batter will be very thin and watery looking.
• Fill the cupcake liners about half way and bake for 20-23 minutes, or until a toothpick comes out with only a few moist crumbs.
• Remove the cupcakes from oven and allow to cool for 5 minutes, then remove to a wire rack to finish cooling off.

FOR ITALIAN MERINGUE

• Put sugar and water in a small saucepan and heat over high heat, brushing down the melted sugar on the sides of the pot as necessary with a pastry brush dipped in water. Cook until sugar syrup is 240 degrees F on an instant read or candy thermometer.
• While sugar is melting and heating up, combine egg whites and cream of tartar in the bowl of a stand mixer fitted with a whisk attachment. Set mixer to medium and mix until fluffy and soft peaks form, about 2 minutes.
• When the sugar mixture is at 240 degrees F, with the mixer running on high speed, slowly (and VERY carefully! Melted sugar is HOT!) drizzle in hot sugar syrup and whip until the egg whites create stiff peaks.
• Pipe meringue onto completely cooled cupcakes and add sprinkles, if using.
• Keep in an air tight container in the fridge for 4 days.