Start by preheating your oven to 350°F (175°C). Line two 12-cup muffin trays with paper liners, ensuring they’re ready to be filled with batter.

In a stand mixer, beat the egg whites on medium speed until soft peaks form, which usually takes about 2-3 minutes. Soft peaks are when the tips of the egg whites gently fold over when the beaters are lifted.

Gradually add ¼ cup of sugar to the egg whites, a tablespoon at a time, while continuing to beat until stiff peaks form. This will give your cupcakes a light and airy texture. It will take around 1 minute to achieve this.

Transfer the beaten egg whites into a separate bowl and set aside.

In the same stand mixer (no need to clean it), beat together the remaining ¾ cup sugar and 2/3 cup butter on medium-high speed until light and fluffy, which should take around 1 minute.

Add in clear vanilla extract and almond extract, mixing them in until well combined.

Use a separate bowl to sift the cake flour, baking powder, and salt together. This helps ensure a smooth and consistent batter.

Gradually add the sifted dry ingredients and milk into the butter mixture, alternating between the two. Begin by adding about ¼ of the dry ingredients, followed by ¼ of the milk, and continue alternating until everything is combined. Be sure to mix on low speed to prevent overworking the batter.

Carefully fold ⅓ of the beaten egg whites into the batter. This lightens the mixture and makes it easier to incorporate the rest of the egg whites without losing volume.

Once the first third is incorporated, fold in the remaining egg whites gently, ensuring that the batter remains light and fluffy.

Spoon the batter into the prepared muffin trays, filling each liner about 2/3 of the way full.

Bake the cupcakes for 18-20 minutes, or until a toothpick inserted into the center comes out clean. Let them cool completely before frosting.

In the stand mixer, beat 1 cup of softened butter on low speed until smooth.

Gradually add powdered sugar in increments of ½ cup, mixing until fully incorporated.

Raise the speed to medium-high and beat for about 1 minute until the mixture is light and fluffy.

Add vanilla extract and heavy cream, then mix for another minute to get the perfect consistency.

Once your cupcakes are completely cool, pipe the frosting onto each one, creating a smooth, elegant swirl on top. You can use a simple round piping tip or get creative with a star tip for added texture.