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For the cupcakes:
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Preheat oven to 350u00b0F (180u00b0C). Line 12 muffin pan cups with paper liners or lightly butter and flour it.
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In a medium bowl, combine flour, baking powder,baking soda and salt.
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In a large bowl mash the bananas (using a fork or a potato masher). Then add the sugar, butter and vanilla extract and mix thoroughly. Then add the egg whites and Biscoff/Speculoos spread . Mix well.
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Add the dry ingredients to the wet and mix just enough to combine. Be careful to not over-mix. Scrape sides of bowl, mix again then divide the batter between the 12 cups (they should be 2/3 full).
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Bake for 20 minutes, or until a toothpick inserted in the center comes out clean. Remove from oven, put pan on a wire rack, and let them cool for 5 minutes in the pan. Remove cupcakes from pan and let them cool completely.
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For the frosting:
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In a saucepan mix the sugar, cornstarch and flour. Slowly mix in the milk and evaporated milk, whisking until well combined and lump free. Incorporate the Biscoff/Speculoos spread, mix well. Finally add the cubed butter. Cook over medium heat. Whisk constantly until the butter is melted and the frosting thickens.
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Remove from heat. You can run it through a sieve if you like. Lightly press some plastic wrap on top of the mixture. It will prevent a skin from forming. Let it cool then refrigerate it for a few hours (overnight if possible).
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Once chilled put the mixture into a bowl and use a mixer to whip it until light and fluffy. Frost your cupcakes. Eat!