Preheat the oven to 180 degrees Celsius or gas mark 4.
In a large bowl, cream together the butter and sugar. Add the eggs, then gradually fold in the flour, baking powder and coffee extract.
Pour the cake mixture into lined tins (in this case I used five of the 6" Wilton Easy Layer cake tins).
Bake for 15-20 minutes or until golden. Leave to cool on a wire rack.
Make the icing by mixing the icing sugar, butter, cream cheese and coffee extract together.
Begin by placing the first layer, covering with a layer of icing then dusting a covering of cocoa powder across it. Repeat this with the remaining layers, until you have a neat stack, sandwiched with icing and cocoa powder. Slice and serve.