Preheat oven to 160°C and grease your donut pan with flavourless oil OR turn on your donut maker (you won't need any oil if you use the latter).
Melt the butter into the Guinness in a saucepan over low heat.
Whisk in the cocoa and sugar and take the saucepan off the heat.
Beat the sour cream with the eggs and vanilla in a separate bowl until combined, than add to the beer mixture.
Whisk in the flour and bicarb until combined.
Transfer mixture to a jug. Pour the mixture into the donut pans until each is approximately 3/4 full.
If using a donut pan, bake in the oven for around 10 minutes until they spring back when pressed. If using a mini donut maker, bake for 2-3 minutes.
Allow donuts to cool completely before decorating.