For the cupcakes: Preheat the oven to 350 degrees F. Line a muffin pan with paper liners.
Sift together the flour and baking powder. Beat the eggs until light and fluffy, and then slowly pour in the reduced maple syrup and oil until combined. Add the dry ingredients and beat well until combined, followed by the milk and maple extract. Fold in the bacon.
Divide the batter evenly among the muffin cups using an ice cream scooper, filling each three-quarters full. Bake until golden and a toothpick inserted into the center comes out clean, about 20 minutes. Let the cupcakes cool completely in the pans on wire cooling racks before removing.
For the maple frosting: Beat the butter until light and fluffy, and then beat in the confectioners' sugar, 1 cup at a time, until fully incorporated. Add the maple syrup and maple extract and continue beating until combined and fluffy.
Frost the cooled cupcakes, sprinkle with sea salt, and garnish with a piece of bacon.
This recipe was provided by a chef, restaurant or culinary professional. It has not been tested for home use.