1. Set oven to 375 degrees (will reduce oven temperature just before baking cupcakes).
2. Line 24 muffin pans with paper cupcake liners.
3. In an electric mixer, cream butter and shortening until fluffy.
4. Add in the eggs (one at a time) and the extracts and beat about 3-4 minutes on high speed (the mixture will seem to be a bit lumpy but will even out when you add in the sugar)
5. Add in the sugar; beat well (another 3 minutes) until sugar is COMPLETELY combined.
6. In a bowl, sift together flour, salt and baking powder.
7. Blend into the creamed ingredients, along with the warm milk until smooth (about 3 minutes).
8. Fill the prepared pans about two-thirds full
.9. IMMEDIATELY, reduce oven temperature to 350 degrees.
10. Place the cupcakes in oven, and bake for about 20-24 minutes, or until the cupcakes test done.
Makes 24 cupcakes.
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