Remove butter from fridge and allow to come to room temperature,
or soften in the microwave for 15 seconds.
Preheat oven to 375 degrees.
Combine softened butter with sugar and beat on medium speed
until light and fluffy.
Add eggs, one at a time, ensuring that each egg is well beaten.
Scrape down the sides of the bowl if necessary.
In a separate bowl, combine flour, baking powder, nutmeg and salt.
Stir to combine. Add half the flour mixture followed by the rum and
turn mixer on low speed, beating just until combined.
Pour in remaining flour, eggnog and sour cream. Beat on medium
speed until well combined.
Divide batter evenly among lined cupcake pan, filling each cup
about 2/3 full.
Bake at 375 degrees F for 14-16 minutes. Test cupcakes for
doneness by inserting a toothpick into the cupcake. If the toothpick
comes out clean, the cupcakes are finished. Allow to cool
completely.
For the frosting-
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Remove butter from fridge and allow to come to room temperature,
or soften in the microwave for 15 seconds.
Using a stand mixer, beat the butter for several minutes until light
and fluffy.
Add powdered sugar one cup at a time and slowly increase speed
from low to medium. As the frosting becomes thicker, slowly add
eggnog and slowly increase speed to medium-high; beat for several
minutes until light and fluffy. Add nutmeg at any point.
Pipe onto cooled cupcakes and sprinkle with additional nutmeg.
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