Step 1: Preheat the oven to 180 degress C, grease and flour 9 muffin moulds.
Step 2: Sieve flour, baking powder and baking soda together.
Step 3: Beat butter, condensed milk and icing sugar together until light and fluffy. Beat in the strawberry essence.
Step 4: Alternatively add flour and limca and beat well after each addition.
Step 5: Fill in the muffin cups to 3/4 full and bake the muffins for 15 to 18 mins until tooth pick inserted comes out clean.
Step 6: Remove from oven and cool them completely before going ahead with icing.