Preheat the oven to 350 degrees F. Line 4 mini cupcake pans with 96 cupcake liners.
Sift the flour, baking powder, and salt.
Cream the butter in large bowl with an electric mixer on medium speed. Gradually add the sugar, mixing until light and fluffy. Add the beaten eggs on low speed. Do not over mix. Add the flour mixture alternating with the milk, beginning and ending with the flour mixture, always on low speed. Finally, on low speed, stir in the vanilla and almond flavorings. Pour into the cupcake liners and bake until light brown on top, 11 minutes. Cool before frosting.
Cream the butter in a large bowl with an electric mixer on medium speed. Add the vanilla and salt. Add 1 cup powdered sugar and mix on low speed. Stir in the melted chocolate until well blended. Alternate adding the remaining 3 cups powdered sugar with the cream, a teaspoon at a time, until the desired consistency is reached.
This recipe was provided by a chef, restaurant or culinary professional. It has not been tested for home use.