1Heat oven to 350ºF. In large bowl, beat 1/4 cup butter and the cream cheese with electric mixer on medium speed, or mix with spoon. Stir in flour, 1/4 cup powdered sugar, 2 tablespoons cocoa and the vanilla. Divide dough into 24 equal pieces. Press each piece in bottom and up side of small muffin cup, 1 3/4x1 inch, ungreased or lined with foil or paper baking cups.
2In medium bowl, mix all Espresso Fudge Filling ingredients. Spoon about 2 teaspoons filling into each cup.
3Bake 18 to 20 minutes or until almost no indentation remains when filling is touched lightly. Cool slightly; loosen from cups with tip of knife. Remove from pan to wire rack. Cool completely, about 1 hour.
4Meanwhile, in medium bowl, mix all Espresso Frosting ingredients until smooth and spreadable. Spread cooled fudgies with frosting. Top with espresso beans.