First, prepare cupcakes. Preheat oven to 350°F. Butter muffin pan or line with paper liners.
In bowl of stand mixer fitted with paddle attachment, or in bowl with hand-held mixer, beat butter and sugar together on medium high speed until light and creamy, about 3 minutes.
In separate bowl, combine eggs, egg yolk, rosé wine and almond extract. In another bowl, combine flour, baking powder and salt. Add dry ingredients to mixer in 3 additions, alternating with egg mixture, stirring to combine after each addition. Beat briefly until smooth.
Scoop batter into the prepared muffin pan, filling each cup only ⅔ full. Bake until cupcakes just begin to turn golden and spring back when gently pressed, about 15-18 minutes. Let cool completely.
To make buttercream, combine raspberries and rosé wine in small saucepan over medium heat. Bring to boil and simmer until reduced and thickened to about ¼ cup, about 30 minutes. Pass through mesh strainer to remove raspberry seeds and let cool completely.
In bowl of stand mixer fitted with paddle attachment, or in bowl with hand-held mixer, mix butter, sifted powdered sugar, salt and reduced raspberry rosé mixture until combined. Increase speed to medium high and beat until smooth and creamy, about 2-3 minutes. Frost cupcakes as desired.