Melt butter in a small saucepan or in a bowl in the microwave.
Phyllo dries out very quickly so lay a very slightly damp towel over the unused sheets while you work). Lay one sheet of phyllo flat on a work surface. Brush phyllo with butter and sprinkle with sugar (about 2 teaspoons worth).
Repeat layering twice more with phyllo, butter, and sugar (so you have three layers of phyllo).
Cut stacked phyllo into 12 pieces that are approximately 3 inches square and gently press each square into a cup of a mini muffin pan, crimping edges as needed so phyllo sits flat in bottom of cup.
Repeat with the next sheets until all the cups are filled.
Bake until phyllo is golden brown, about 20 minutes, rotating pan halfway through.
Let cool completely in pan on a wire rack. You can store them (un-filled) for up to 2 days in tupperware. They’re delicate so don’t squish them.
Meanwhile, in a medium bowl or a stand mixer, combine espresso powder with a small amount cream and stir until powder dissolves. Stir in remaining cream, condensed milk, mascarpone, cinnamon, liquor (if using) and pinch of salt.
Beat until firm but not dry peaks form. Refrigerate until ready to serve (up to 2 days).
Fill phyllo cups with cappuccino cream and sprinkle with cocoa powder. Serve immediately.
Equipment needed: Mini-muffin tin Pastry brush Hand or stand mixer