01 - Preheat your oven to 350°F (175°C). Line a 12-cup muffin pan with cupcake liners.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, baking soda, and salt.
03 - In a large bowl, beat the softened unsalted butter and granulated sugar with an electric mixer until the mixture is light and fluffy, approximately 2-3 minutes.
04 - Add the eggs one at a time, ensuring each is well incorporated before adding the next. Stir in the vanilla extract and 1 teaspoon of root beer concentrate.
05 - In a small bowl, combine the root beer soda and whole milk.
06 - Alternately add the dry ingredients and the root beer-milk mixture to the butter mixture. Begin and end with the dry ingredients. Mix until just combined; do not overmix.
07 - Divide the batter evenly among the prepared cupcake liners, filling each approximately 2/3 full.
08 - Bake for 16-18 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Allow the cupcakes to cool in the pan for 5 minutes before transferring them to a wire rack to cool completely.
09 - In a large bowl, beat the softened unsalted butter until creamy. Gradually add the sifted powdered sugar, beating well after each addition. Incorporate the root beer soda, 1/2 teaspoon of root beer concentrate, vanilla extract, and a pinch of salt. Beat until the frosting is light and fluffy.
10 - Pipe or spread the prepared root beer buttercream onto the completely cooled cupcakes.
11 - If desired, garnish the frosted cupcakes with whipped cream, a maraschino cherry, and a cut paper straw.