Preheat oven to 350°F. Line a 12-cup muffin tin with cupcake liners. Set aside. In a medium bowl, whisk together flour, baking powder and salt; set aside. In a small bowl, mix together milk and extracts; set aside. Cream butter on medium-high speed until light and fluffy. Gradually add sugar and continue to beat until well combined and fluffy. Reduce the mixer speed to medium and slowly add egg and egg whites until just blended. With the mixer on low, slowly add half the flour mixture; mix until just blended. Add the milk mixture, mix until just blended. Slowly add remaining flour mixture, scraping down sides of the bowl with a
spatula, as necessary, until just blended. Divide batter evenly among prepared muffins cups. Transfer muffin tin to oven and bake until tops are just dry to the touch, 22-25 min. Transfer muffin tin to a wire rack and let cupcakes cool
completely in tin before icing.