In the bowl of a stand mixer, combine the egg whites and sugar.
In a small pot, bring some water to a simmer. You will place the stand mixer bowl over the simmering water, so you don't want the bowl and the water to touch.
Once the water is simmering, place the bowl with the eggs and sugar over the simmering water.
Whisk vigorously until the mixture becomes opaque white and the sugar is completely dissolved - about 5-7 minutes.
Move the bowl to the stand mixer.
With the whisk attachment, beat the egg mixture on the highest speed until completely cool - about 10 minutes. It should be glossy and thick - and almost look like melted marshmallows.
While the egg mixture is beating, melt the chocolate in the microwave in 20 second intervals, stirring after each interval. Continue until the chocolate is completely melted and smooth. Set aside and let it cool.
Once the egg mixture is completely cool, add the butter. Add it one tbsp at a time, until the mixture is thick and creamy. Wait for each tbsp of butter to be incorporated before you add the next one.
Once the butter is fully incorporated, turn off the stand mixer. Use a spatula to remove anything from the sides of the bowl and anything from the bottom that may not be fully incorporated.
Turn the mixer back onto the highest speed and beat for 1 minute to combine.
Turn the mixer off again and add the chocolate, coffee, and salt. You don't want the mixer to be on for this because the melted chocolate will fling all over the place when it hits the whisk attachment. (Kind of like tie-dying with chocolate, which is cool in theory but not in practice).
Turn the mixer back onto the highest speed and beat until combined.
Transfer the frosting to a piping bag and frost your cupcakes!!!