1/2 cup unsalted butter, room temperature

3/4 cup sugar

2 eggs

1-1/2 cups flour

1-1/2 teaspoons baking powder

1/4 teaspoon salt

1/2 cup milk

2 teaspoons Amaretto liqueur

2/3 cup sugar

1/2 cup water

1 tablespoon Amaretto liqueur

Preheat oven to 350 degrees F.

Place cupcake liners in a 12-cup muffin pan.

With an electric mixer, cream together the butter and sugar until light and fluffy.

Add the eggs and beat to combine. Add the flour, baking powder, and salt; blend again. Add the milk and Amaretto; beat until well combined.

Divide the batter evenly among the cupcake liners.

Bake 18 to 20 minutes, or until a tester inserted in the center comes out clean.

Cool the cupcakes in the pan for 10 minutes and then transfer to a wire rack.

While baking, combine the syrup ingredients (2/3 cup sugar, 1/2 cup water, 1 tablespoon Amaretto liqueur) in a microwave safe bowl.

Microwave on high until the sugar dissolves, about 1 minute.

Stir to combine.

While cupcakes are still warm, dip the tops of the cupcakes in the syrup.

Return the cupcakes to the wire rack to cook completely.