Eggnog Cupcakes

1 c. sugar
1 3/4 c. cake flour
1 1/2 tsp. baking powder
1/2 tsp. baking soda
1/2 tsp. salt
1/2 tsp. nutmeg
1/4 c. ( 1/2 stick ) butter, room temp.
2 lg. eggs, room temp
1/4 c. canola oil
1 tsp. vanilla extract
1/2 tsp. rum extract
1 c. prepared eggnog

2 sticks ( 1 cup ) butter, slightly softened
2 c. powdered sugar
pinch of salt
1/4 tsp. nutmeg
1/2 tsp. rum extract
3 T. eggnog

Preheat oven to 350 degrees.  Place paper liners in cupcake pans.

In lg mixing bowl, combine sugar, flour, baking powder, baking soda, salt, and nutmeg.  Add the softened butter and mix on medium speed for 3 min.   Mixture should have a fine crumb texture.

In small mixing bowl, whisk together the eggs, oil, and extracts.  Add the egg mixture to the dry ingredients and beat on medium speed until just combined.  Slowly add the eggnog while mixing, until smooth.

Fill cupcake liners 3/4 full. Bake for 18 minutes or until toothpick inserted in center comes out clean. Cool in pan for 10 minutes, then remove to cooling rack and cool completely.

Beat the butter until smooth. Add the powdered sugar, salt, and nutmeg and mix on low until combined. Add rum extract and eggnog and beat on high speed for 5 minutes.  Scoop frosting into pastry bag fitted with large open star and pipe onto top of cooled cupcakes.