For cookie cups: Cream butter and sugar. Add eggs and flavorings and beat well. Stir in flour, baking powder, and salt.
Roll in balls and place in well greased mini muffin pans. Bake at 375° for about 8-10 minutes. Let cool for a few minutes, then remove from pans to cooling racks. Cool completely. Frost with buttercream frosting.
For frosting: Beat butter, powdered sugar, extracts, salt, and sour cream till smooth. Add milk as needed to make a spreadable consistency.
To decorate: To make the stems, pull apart the licorice and cut into pieces about 1/2″ long. Top each cookie cup with three M&M’s and a licorice piece for the stem. That’s it!