Preheat Oven and Line Pan:

Heat oven to 350°F (175°C). Insert 12 paper liners into a cupcake pan.

Cream Butter and Sugar:

Using an electric mixer, cream 1/2 cup softened unsalted butter with 3/4 cup granulated sugar on medium speed until light and fluffy. Add 2 large eggs one at a time, then mix in 1 dram bottle LorAnn Buttered Popcorn Flavor. Scrape the bowl and blend thoroughly.

Whisk Dry Ingredients:

In a separate bowl, whisk together 1 1/4 cups all-purpose flour, 1 1/4 tsp baking powder, and 1/2 tsp fine grain sea salt.

Alternate Mixing Wet and Dry:

Alternately add the flour mixture and 1/2 cup buttermilk to the creamed mixture, starting and ending with flour, mixing on low until just combined. Scrape the bowl and fold by hand to incorporate any remaining streaks.

Fill Cupcake Liners:

Using a 1/4-cup measure or ice cream scoop, distribute the batter evenly among the prepared cups.

Bake and Cool Cupcakes:

Bake for 20 minutes, until the centers spring back when lightly pressed. Cool in the pan for 3-5 minutes, then transfer to a wire rack to cool completely.

Simmer Water for Meringue:

Fill a saucepan one-third full with water and bring to a simmer over medium heat.

Make Swiss Meringue:

In a large stainless-steel bowl, combine 4 large egg whites and 1 cup granulated sugar. Place over the simmering water, whisking occasionally, until the mixture reaches 110°F (45°C) and no sugar granules remain when rubbed between fingers. Transfer to the bowl of a stand mixer fitted with the whisk attachment. Beat on high for 10 minutes, until a thick, glossy meringue holds stiff peaks. The bowl should feel cool; if not, refrigerate the meringue for 10 minutes. Switch to the paddle attachment.

Add Butter and Flavorings:

On medium-low speed, add 1 1/2 cups room temperature salted butter one cube at a time, allowing each to fully incorporate before adding the next. The mixture may deflate and appear curdled (this is normal if the butter was slightly cold). Once all butter is added, beat on high until light and fluffy, about 5 minutes. Mix in 1 dram bottle LorAnn Buttered Popcorn Flavor. Add yellow gel food color until bright yellow, then 1-2 drops orange gel food color to mimic theater-style popcorn color. Scrape the bowl and beat on high until uniform and fluffy.

Pipe Buttercream Swirls:

Transfer the buttercream to a large pastry bag fitted with a large French tip (e.g., Ateco #828). Pipe a large double swirl onto each cupcake. Do not add popcorn until just before serving.

Top with Popcorn:

Immediately before serving or displaying, top each cupcake with a handful of crunchy theater-style popcorn. Serve within 1 hour, as popcorn will soften over time.