1. Preheat oven to 375° F (190° C). Place cupcake liners in a cupcake pan. 
2. Sift together the flour, baking powder and salt. In a small bowl, combine almond milk, vanilla and almond extract. In the bowl of a standing mixer, beat butter until creamy.
3. Add the first part of the sugar and beat on high until fluffy. Add the flour mixture in 3 parts, alternating with the almond milk mixture, and beating on low after each addition. Transfer this mixture to a large bowl.
4. Thoroughly wash and dry the bowl of the standing mixer.
5. Beat egg whites and cream of tartar until soft peaks form. Gradually add remaining 3 tbsp. sugar, beating on high speed, until peaks are stiff but not dry. Fold 1/4 of  the egg whites into cake mixture in the large bowl. Then fold in the remaining egg white mixture until combined. 
6. Fill each cupcake liner halfway with batter and bake for 5 minutes. Remove from oven and lightly place prepared almond paste (half teaspoonfuls rolled into balls) atop each cupcake, centered.
7. Top with batter so the liner is 2/3-3/4 full. Bake until a tester comes out clean, 15-18 minutes. Allow to cool in the pan for 10 minutes, and move to a wire rack to cool completely.

Frosting

1. Whisk together all ingredients except vanilla in a large stainless steel bowl.
2. Set the bowl in a wide, deep skillet filled with about 1 inch (2.5 cm) of simmering water.
3. Beat the whites with a handheld mixer on low until the mixture reaches 140° F (60° C). Do not stop beating while the bowl is in the skillet. Beat on high speed for 5 minutes. Remove the bowl from the skillet and add vanilla extract.
4. Beat on high for 2-3 more minutes to cool.
5. Frost cupcakes and sprinkle with almonds. Serve.

Our thanks to the Almond Board of California for making this feature possible.