Cook bacon until crispy, then remove from oven and finely chop. Coat a mini muffin tin with non-stick spray. Heat beer and butter in a large saucepan on medium-high heat until butter is melted. Add Jarlsberg and cheddar. Remove from heat, and whisk in the sugar. In a separate bowl, whisk the sour cream with the egg.
Mix the sour cream mixture into the beer mixture. In a separate bowl, sift together the flour and baking soda. Fold flour mixture into the batter. Stir in 1/2 cup of finely chopped bacon. Fill cups in prepared tin almost full. Bake for 12 minutes, or until an inserted cake tester comes out clean.
Beat cream cheese and butter until creamy. Sift powder sugar in a sifter before slowly mixing in powdered sugar into the butter and cream cheese. Spread onto cooled cupcakes, then garnish with finely grated Jarlsberg and cheddar, and chopped bacon.