Preheat oven to 350º F
In a large bowl, cream butter, shortening, and sugar until light and fluffy.
Add eggs, one at a time, beating well after each addition.
Combine flour, baking powder, baking soda, and salt; add to creamed mixture alternately with buttermilk.
Stir in extracts.
Pour into three greased and floured 9-in baking pans; bake at 350º F for 25 - 30 minutes or until inserted toothpick is clean.
Flip cakes to cool completely.
cream butter until light and fluffy.
add orange juice, lemon juice, zest, and extract; beat until well blended.
Gradually add confectioner's sugar, beating until until frosting reaches desired consistency.
Spread frosting between layers and over top and sides of cake.