Preheat oven to 350 degrees.
Line a muffin pan with cupcake liners and lightly spray each liner with cooking spray.
Place butter in the bowl of stand mixer and mix on medium speed until light and fluffy (about 3 minutes).
Add the sugar and mix for an additional 2-3 minutes.
Next, incorporate the eggs, one at a time, mixing on low speed just until combined.
Place the sour cream in the bowl with butter, sugar, eggs, and mix to combine.
In a separate bowl, sift together the flour, baking powder, and salt.
Add the dry ingredients to the wet ingredients in thirds. Mix on low speed each time after adding the dry ingredients. Scrape down the sides of the bowl as needed and be sure not to over mix.
After all the wet and dry ingredients are combined, add the macadamia extract.
Use a 1/4 cup measuring cup to scoop the batter into the individual cupcake liners.
Bake the cupcakes for 18-20 minutes or until a toothpick inserted in the center comes out with small crumbs.
Place the cupcakes on a cooling rack to cool. Allow the cupcakes to cool completely before frosting.