Prep for Perfection – Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper.
Dry Blend – In a medium bowl, whisk together flour, cocoa powder, espresso powder, baking soda, and salt. Set aside.
Creamy Foundation – In a large mixing bowl, beat butter, granulated sugar, and brown sugar until light and fluffy (about 2-3 minutes).
Rich Infusion – Add eggs one at a time, mixing well after each. Pour in Baileys and mix until just combined.
Dough Creation – Gradually add the dry ingredients to the wet mixture, stirring just until incorporated.
Shape & Bake – Scoop tablespoon-sized portions of dough, roll into balls, and place 2 inches apart on the prepared baking sheet.
Bake to Perfection – Bake for 10 minutes until edges are set and tops appear soft. Let cool for 5 minutes on the sheet before transferring to a wire rack.
Icing Elegance – Whisk together confectioners' sugar and Baileys until smooth. Dip half of each cooled cookie in the icing. Add sprinkles if desired