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