Make the cupcakes
Combine the dry ingredients in a large bowl. Add the eggs, milk, oil, and vanilla. Beat with a hand or stand mixer until completely mixed, 30 seconds to 1 minute. Stir in the boiling water. The batter will be thin.
Line muffin tins with cupcake papers (Recipe yields 30 cupcakes) Fill papers about 2/3’s full with batter. Cook for about 22-25 minutes.
Make the buttercream
In the bowl of a stand mixer, beat the butter until light and fluffy, 2-3 minutes. Add in the powdered sugar, ½ cup at a time, mixing until completely combined. Beat in the salt and the extracts, then turn the mixer to medium-high and beat until light and fluffy, about 2 minutes.
The frosting should be light and creamy and smooth.