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1. Preheat oven to 350 degrees F. Line a 12-cup muffin tin with cupcake liners
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2. Peel the 3 kiwis you will need for the cupcakes and frosting, and mash them well using a fork, trying to break up large chunks. See the consistency of the mashed kiwi below for reference. If your kiwi is not soft enough to mash with a fork, puree it in a food processor or blender. You will use 1/3 cup of the mashed kiwi for the cupcakes, and the remainder can be set aside for the frosting.
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3. In a medium bowl, mix together the flour, baking powder, and salt for the cupcake base. In another small bowl, mix together the milk, vanilla, and the 1/3 cup mashed kiwi.
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4. In a large bowl, cream the 1 stick of butter with an electric mixer on medium-high speed until light and fluffy, then add sugar and continue beating until fluffy. Turn down the speed to medium and blend in egg and egg whites until just blended.
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5. Turn mixer to low speed and add half the flour mixer, mixing briefly until just blended. Then add the milk and kiwi mixture, blend briefly until just combined. Finally add remaining half of the flour mixture, scrape down sides of bowl, and finish mixing just until blended.
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6. Divide batter evenly among muffin cups, and bake for 22-25 minutes until tops are golden and just dry to the touch, and a toothpick inserted comes out clean. Remove from oven and cool thoroughly before frosting.
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7. Make the frosting: Cream butter until light and fluffy. Add approx 3-5 tbsp of mashed kiwi to the butter, 1 tablespoon at a time, and blend well. You can always add more kiwi but you can't take it back once it's in there. Just make sure the mixture is still light and fluffy and doesn't become watery. Now add vanilla and confectioner's sugar, and blend thoroughly. Stop to taste the frosting, making note of the degree of sour versus sweet. The final step is to add the salt and mix well, and taste again.
