Preheat the oven to 350°F (175°C) and line a muffin tin with cupcake liners.

In a mixing bowl, whisk together the flour, sugar, baking powder, baking soda, and salt.

In another bowl, cream the softened butter until light and fluffy.

Add the eggs one at a time, mixing well after each addition.

Stir in the milk and almond extract until combined.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Divide the batter evenly among the cupcake liners.

Bake for 18-20 minutes or until a toothpick inserted in the center comes out clean.

Allow the cupcakes to cool completely before frosting.

In a mixing bowl, beat the softened butter until creamy.

Gradually add the powdered sugar, mixing on low speed until combined.

Add the milk and almond extract, then beat on high speed until light and fluffy.

Once the cupcakes are completely cool, use a spatula or piping bag to frost each cupcake with the almond buttercream.

Decorate as desired and serve.