Preheat oven to 350 degrees F. Place cupcake papers in tin, set aside.
In a medium bowl add sifted cake flour, baking powder, and salt. Whisk together well and set aside.
In a medium clean bowl, beat egg whites on medium-low speed until foamy for 1-2 minutes.Then add cream of tartar to the side of the bowl and and beat on medium speed until bubbles become smaller for 1-2 minutes. Then beat on fast until the egg whites have increased approximately 4 times in volume. Add 1/4 cup sugar slowly in a steady stream at the side of the bowl and beat only until meringue will hold up in soft peaks.
In a large clean bowl, beat butter until smooth. Gradually add remaining 1 cup sugar, and cream together until light and fluffy. Add sifted ingredients alternately with milk a small amount at a time, beating after each addition until smooth. Mix in vanilla and almond extract.
Gently fold egg whites into the batter.
Fill each cupcake slot 2/3 full. Bake for 20-22 minutes until a toothpick inserted in the middle comes out clean. Place cupcakes on cooling rack and cool to room temperature. Make frosting while cupcakes are baking and cooling.
Once cupcakes are room temperature, use a cupcake corer or small knife to remove a small amount of the center of the cupcake.