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Mix the flour, sugar, baking powder and salt. Beat the eggs and add to the flour mixture, with the yoghurt. Add the coffee extract.
Pour the batter into the cups, filling to two-thirds full. Cover with lids. Steam for 10 minutes. Meanwhile make the icing, mix the brown sugar with the egg white and the coffee; place over a pan of simmering water and beat with an electric mixer until the mixture forms a thick meringue. Set aside. Remove the cups from steamer when cooked and remove the covers.
When the cupcakes are cool, ice them with a large spoonful of this coffee icing. Sprinkle with cocoa powder.