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  1. Preheat the oven to 350°F. Grease a 12-cup muffin pan, or line it with paper, and grease the papers.

  2. To make the cupcakes: Beat together the butter, sugar, salt, baking powder, and flavor(s) until the mixture lightens in color.

  3. Beat in the eggs one at a time, scraping the bottom and sides of the bowl after each addition.

  4. Gently beat in a heaping 1/2 cup (60g) of the flour, then 1/4 cup (57g) of the milk; repeat the process, finishing with the remaining flour.

  5. Evenly divide the batter among the cups.

  6. Bake the cupcakes for 18 to 20 minutes, until cupcakes are very light brown and a toothpick inserted into the center of one comes out clean.

  7. Remove the cupcakes from the oven and, after 5 minutes, transfer them to a rack to cool completely.

  8. To make the frosting: Beat together the strawberries, butter, meringue powder, and flavor(s) using an electric mixer, until the strawberries have broken down and tinted the mixture pink.

  9. Gradually add 4 cups (454g) of the sugar, and beat until the frosting is light and fluffy. Add enough additional sugar, if necessary, to make the frosting nicely spreadable.

  10. Spread or pipe the frosting onto the cooled cupcakes.