Preheat your oven to 350°F (175°C) and line a cupcake pan with 12 liners.

In a large bowl, whisk together all-purpose flour, granulated sugar, baking powder, and salt.

In another bowl, combine milk, egg whites, sour cream, vegetable oil, vanilla extract, and almond extract; whisk until smooth.

Pour the wet mixture into the dry ingredients and fold until just combined.

Using a scooper, fill each cupcake liner about two-thirds full with the batter.

Bake for about 20 minutes or until golden and springy; cool in the pan for a few minutes before transferring to a wire rack.

For frosting, whip softened unsalted butter until fluffy, then gradually add powdered sugar, followed by vanilla extract, almond extract, and heavy cream until smooth.

Once the cupcakes are cool, frost them using a piping bag fitted with a Wilton 1M tip.