• Preheat the oven to 350 degrees F. Line 2 muffin tins with 20 cupcake liners. Set aside.

For the Cupcakes:

• Cream the butter and sugar in the bowl of an electric mixer fitted with the paddle attachment for 4 to 5 minutes, until light and fluffy. Add the eggs 1 at a time, then add the vanilla, almond extract, and sour cream.
• In a separate bowl, sift together the flour, baking powder, baking soda, and salt.
• With the mixer on low, add the flour mixture to the batter until just combined. Finish stirring with a spatula to be sure the batter is completely mixed. Make sure no lumps remain in batter.
• Divide batter among 20 cupcake liners (or 40 mini) and bake for 20 minutes or until a toothpick inserted in the center comes out clean. Bake for 8-9 minutes if making mini cupcakes. Allow to cool.

For the Buttercream Frosting:

• Beat slightly softened butter on medium speed with an electric or stand mixer. Beat for about 3 minutes until smooth and creamy.
• Add powdered sugar, milk, vanilla extract, and salt with the mixer running. Increase to high speed and beat for 3 minutes. Add more powdered sugar if frosting is too thin or more milk if mixture is too thick.
• Frost cooled cupcakes. There may be leftover frosting depending how much you use on each cupcake.
• Store cupcakes in an airtight container at room temperature for up to 3 days and in the refrigerator up to 7.