Line your cupcake pans with cupcake liners.
Preheat oven to 350.
Mix cake mix, eggs and butter until well blended then add in milk in increments mixing well.
Fill your liners with the mix til the cups are 2/3 full.
Bake for approximately 15 minutes or until cake tester comes out clean.
Let cool for 10 minutes before icing.
Sift flour and whisk into the milk in small saucepan over medium heat.
Continuously stir mixture until it thickens, lowering the heat if necessary. You don't want it to burn to the bottom of the pan.
Mixture is ready when it is too thick almost to stir. This should take about 15 minutes.
Remove pan from heat and place pan in a bowl of ice water. This will speed up the cooling.
While the flour mixture is cooling, begin creaming the butter and sugar.
Process the sugar in a food processor or ninja bullet. Do this until the sugar is really fine.
Cream together the butter and sugar until the mixture is almost white.
Test to see if the flour mixture has cooled. Add the extracts to the sugar mixture and blend well. Add the extracts mixing well.
Keep mixing well, scraping the sides of bowl making sure it all gets mixed.
If you want a color, you may add now.
The consistency looks like whipped cream when done.
Once cupcakes are cooled, you may add the icing.