Preheat oven to 350 degrees and line a cupcake pan with paper liners.
In a bowl, sift together the flour, baking powder and salt. Set aside
In a mixing bowl, cream the butter and sugar until light and fluffy.
Add eggs one at a time mixing well after each addition.
Add the extracts and mix well.
Add ⅓ of the flour mixture into the batter.
Once incorporated, add ½ of the milk.
Continue incorporating ⅓ of the flour, the remaining milk, finally the last ⅓ of the flour, scraping between additions and making sure to beat until smooth.
Fill the paper liners to ⅔ using a 2 inch scoop and bake in the oven for 20 minutes, until a toothpick inserted into a cupcake comes out clean.
Remove the cupcakes from the oven and let rest 2 minutes, then transfer to a cooling rack to cool completely.
Notes
To infuse with alcohol, replace the almond extract with 1 tsp of rum or bourbon.