Heat the oven to 350°F (176°C) and line a cupcake pan with the cupcake liners of your choice. This step is key to ensuring your cupcakes bake perfectly!

In a medium bowl, combine the flour, baking powder, and salt by whisking them together. This creates the right base for your cupcakes, setting the foundation for a smooth batter.

Next, in a large mixing bowl, cream the butter and sugar together for 2-3 minutes until light and fluffy.

Now, stir in the sour cream, vanilla extract, and almond extract. These ingredients add moisture and a rich flavor to the batter. Mix until everything is smooth and well combined.

Slowly fold in half of the dry ingredients into the butter mixture, then add the milk and water, mixing until just combined. Then, gently fold in the rest of the dry ingredients, being careful not to overmix.

In a clean bowl, whip the egg whites on high speed until stiff peaks form. This will make your cupcakes light and fluffy, adding an airy texture to the batter.

Slowly incorporate half of the whipped egg whites into the batter, followed by the remaining egg whites. This is where the magic happens, giving the cupcakes a soft, cloud-like texture.

Fill the cupcake liners about halfway with the batter. Be sure not to overfill, as this allows room for the cupcakes to rise perfectly.

Bake the cupcakes for 15-18 minutes. They’re cooked when a toothpick inserted comes out with a few moist crumbs, not wet batter.

Allow the cupcakes to rest in the pan for 4 minutes, then transfer them to a wire rack to cool fully.

To prepare the frosting, beat the butter until it’s light, fluffy, and creamy.

Add half of the powdered sugar bit by bit, mixing until the texture is smooth and creamy.

Incorporate the vanilla extract, salt, and cream, then blend in the remaining powdered sugar until the frosting is soft and fluffy.

Should the frosting be too stiff, slowly mix in the remaining cream until it reaches a smooth, spreadable texture.

Once your frosting is perfect, pipe it onto the cooled cupcakes. Enjoy!