With the rack in the middle position, preheat the oven to 180°C (350°F).
Place paper muffin cup liners in a 12-cup muffin pan.
In a bowl, combine the flour, baking powder and salt. Set aside.
In another bowl, cream the butter and brown sugar with an electric mixer. Add the eggs one at a time, beating until the mixture is smooth. Add the maple and vanilla extracts. With the mixer on low speed, add the dry ingredients alternating with the milk. Divide the batter among the muffin cups.
Bake until a toothpick inserted in the middle of a cupcake comes out clean, about 30 minutes. Let cool to room temperature.
MAPLE MERINGUE ICING
In a large saucepan over medium heat, bring the maple syrup to a boil and cook until a candy thermometer reads 120°C (250°F). Let stand off the heat while you whip the egg whites.
In a bowl, beat the egg whites and cream of tartar with an electric mixer until soft peaks form. With the mixer on medium speed, gradually add the boiled syrup to
the egg whites. The whites will expand and release a small amount of steam. Beat until stiff peaks form, 2 to 3 minutes.
Ice the cupcakes with the meringue icing. Decorate.
Recipes with the "Healthy Pick" stamp have been evaluated by a registered dietitian member of the Ordre professionnel des diététistes du Québec.