Mix flour, baking powder and salt in bowl set aside. Cream sugar, butter and brown with mixer until light and fluffy. Add eggs one at a time, mixing between each one. Add maple syrup. Add half flour mix and beat until blended, then add half milk and mix, continuing doing half and half until finished. Add maple extract and mix until blended. Don't over mix, it will become too runny -- mix should be a little thicker than store-bought box cake mixes.
Preheat oven to 350°. Spoon batter into cupcake cups, half-filling them. Bake at 350° for about 20-25 minutes, check by placing a toothpick thru the center, if it comes out clean it's done. When cupcakes are cool, top with icing (see below). Serves 12.
Mix cream and flour in bowl and heat in microwave for 45 seconds, set aside. Combine butter, shortening, sugar and vanilla. Add in heavy cream mix, mix until fluffy. Top cooled cupcakes with icing, place maple cotton candy on top right before serving.