Line 38 wells of a 48-well mini muffin pan with paper liners.
In a large mixing bowl, combine butter and sugar. Beat at high speed with a mixer until light and fluffy, 3 to 5 minutes. Add eggs, one at a time, beating well after each addition.
In a medium bowl, combine flour, baking powder, and salt, whisking well.
In a liquid-measuring cup, combine milk and extracts. Add flour mixture to butter mixture in thirds, alternately with milk mixture, beginning and ending with flour mixture.
Using a levered 2-teaspoon scoop, divide batter among prepared wells of muffin pan.
Bake until a wooden pick inserted in centers comes out clean, 11 to 12 minutes. Let cupcakes cool completely in the pan on a wire cooling rack.
Place Vanilla Buttercream in a piping bag fitted with a small closed-star tip (Wilton #30), and pipe a rosette on top of cupcakes. Serve immediately, or place cupcakes in a single layer in an airtight container, and refrigerate until ready to serve, up to a day.
Notes
Kitchen Tip: For buttercream rosette, hold bag upright, and starting in the center, pipe frosting in a spiral.
Recipe by TeaTime Magazine at https://teatimemagazine.com/mini-vanilla-rosette-cupcakes/