Step 1

Preheat oven to 350°F. Line two 12-cup muffin tins with paper baking cups set aside.In a large mixing bowl, beat butter, sugars, eggs and extracts on medium speed until blended. Increase speed to high, continue beating 5 minutes, scraping down sides of bowl as necessary.In a separate bowl, combine flour, baking powder and salt. Add to wet ingredients, alternating dry ingredients with buttermilk, ending with dry ingredients.Fill prepared muffin cups halfway. Bake 20 to 22 minutes or until tops spring back when touched.

Step 2

In a large bowl, mix together sweetened condensed milk, heavy cream and evaporated milk set aside.

Step 3

In the top of a double boiler, add sugar, egg whites and cream of tartar.

Step 4

Place cooled cupcakes on wire rack. Poke holes into the top of each cupcake. Spoon the Tres Leches mixture on top of each cupcake allowing it to soak into the cake.