FOR THE CUPCAKES:
1. Preheat the oven to 350 degrees F (175 degrees C) and line 16- 18 cupcake tin with cupcake liners. Thick liners work best here.

2. Whisk together the flour, baking powder, cornstarch, and salt in a small mixing bowl. Set aside.

3. Beat the butter with an electric mixer until smooth in a medium bowl. Add the maple syrup and whip on high to combine, then beat in the eggs one at a time until the mixture is pale.

4. Scrape down the sides and bottom of the bowl, and then add the milk, Caramel Flavor, and Vanilla Powder, beating until well combined.

5. Slowly sift in the prepared dry ingredients and beat on low speed until the batter is incorporated. Scrape down the sides and bottom of the bowl and beat on low for a few seconds more.

6. Divide the batter between the prepared cupcake liners, filling each cup about 3/4 full.

7. Bake for 16 to 22 minutes, or until a toothpick inserted into the center of the cupcakes comes out clean.

8. Remove the cupcakes from the oven and set the tin on a wire rack to cool completely before frosting.

FOR CARAMEL BUTTERCREAM:
1. Wipe down the bowl of your stand mixer and the whisk attachment with white vinegar or rinse them with soap and water. This step helps eliminate any sneaky grease left on your equipment that could deflate your egg whites.

2. Combine the egg whites and maple syrup in your stand mixer bowl. Place the bowl over a saucepan with about 2 inches of simmering water, ensuring the water doesn't touch the bottom of the bowl.

3. Whisk the egg whites and maple syrup together until the mixture reaches 160°F (71°C).

4. Once the mixture is ready, remove the bowl from the heat and set it aside to cool on the counter for about 15 minutes until just slightly warm to the touch but no longer hot.

5. Whip the egg whites on high using an electric or stand mixer with a whisk attachment.

6. Beat until stiff peaks form and the meringue is glossy and has cooled to room temperature. This process may take about 10-15 minutes.

7. Cut the softened butter into tablespoon-sized pieces. Gradually add the butter, one tablespoon at a time, to the meringue while beating at medium speed. Make sure each addition of butter is fully incorporated before adding the next.The buttercream may look curdled or soupy after all the butter has been added. Don't worry; this is normal. KEEP WHIPPING.

8. Continue beating at medium-high speed until the mixture comes together and becomes light, fluffy, and creamy. This may take a few more minutes.

9. Switch to a paddle attachment and add the vanilla extract and LorAnn Oils Caramel Emulsion. Beat for an additional 1-2 minutes to incorporate the flavors evenly.

10. For perfectly smooth bubble-free buttercream, spoon out about ⅔ cup of buttercream from your mixer into a microwave-safe bowl and microwave it for about 10 seconds. It should be melty but not bubbly. Add the melted buttercream back into your stand mixer and mix on medium speed until your buttercream is completely smooth and glossy and has no air bubbles.

11. You are ready to decorate!