I've brewed a couple of >20% beers. I wouldn't use extract, personally, other than to make up a small gravity deficit. If extract is where you're at, then like everyone else said, use the most fermentable extract you can get.
I'd brew a ~1.120 wort, as fermentable as possible, then use sequential sugar additions during fermentation to bring up the ABV. Use a powdery, attenuative yeast like Chico with a healthy starter for the initial pitch, then monitor gravity and feed ~2 lb of cane sugar at a time each time it ferments below 10°P or so. Aerate along with each sugar addition except for the last one. If gravity stops dropping, rack the beer onto an entire yeast cake from another beer using an alcohol-tolerant yeast. You may have to do this several times to get the beer to its attenuation limit. For a 5 gal batch, 6 lb of sugar would take you from 1.120 OG and 1.030 FG (12% ABV) to 1.170 OG and 1.010 FG, for 21% ABV.
Oh awesome, so are starters exclusively for >7% beers? Or is there another criteria as a deciding factor?
A starter is never necessary, strictly speaking. How much yeast to use comes down to the target pitching rate. 0.75 million/mL-°P is pretty much standard for ales; some brewers pitch more for high-gravity ales and pretty much everyone pitches more for lagers. For 5 gal (19 L) at 1.050 (12.5°P), that's 178 billion cells, or basically two packs/vials (~100B each). So a starter is usually a good idea for any normal homebrew batch.