Preheat oven to 350°F. Prepare muffin tin with paper liners.

Add the flour, sugar, baking powder and salt to the bowl of a stand mixer. Blend on low to combine. Add the softened butter and mix on low until crumbly and a little like coarse sand.

Start adding the egg whites, one at a time. Blend well on medium speed after each addition. If you're not sure how long to beat, go another minute. It's important to scrape the bowl all the way to the bottom after each addition. After all the egg whites have been added, blend in the whole egg. Make sure to scrape the sides and bottom again and mix one more time.

In a two cup measure, combine the milk, vanilla, and almond extracts. With the mixer on low, slowly stream in ⅓ of the milk mixture. Beat 1 to 2 minutes until fluffy. Repeat until all milk has been added. Scrape down the sides and bottom of the bowl and beat 2 more minutes.

Divide the batter into 24 cupcake liners.

Bake 16-18 minutes or until the top is no longer wet, or a toothpick inserted in the center comes out almost clean, a few crumbs are okay. Remove from the oven and allow the cupcakes to rest in the pan for 5 minutes. Remove to a wire rack and cool completely.

Frost as desired.

Add the butter to the bowl of a stand mixer. Beat on medium-high until light and fluffy.

With the mixer on low, add the milk, vanilla and almond extracts. Beat another minute on medium to combine.

Slowly add the confectioners' sugar beating well after each addition. Scrape down the sides and bottom of the bowl and beat on medium-high for about 3 minutes or until the frosting is light and fluffy.

Adjust by adding more milk if needed for desired consistency.

If not using immediately, refrigerate and rewhip before using.