Preheat oven to 350°F and line a cupcake pan with liners.
Whisk flour, baking powder, baking soda, and salt in a bowl.
Beat butter and sugar for 3 to 4 minutes until light and fluffy.
Mix in yogurt and egg whites until smooth.
Add dry ingredients alternating with milk and orange juice, mixing just until combined.
Fold in extract and orange zest.
Fill liners two thirds full and bake 18 to 20 minutes until a toothpick comes out clean.
Cool briefly in pan, then cool completely on a rack.
Beat butter with powdered sugar, orange juice, and extract until fluffy, adjusting consistency as needed.
Frost cooled cupcakes and garnish if desired.