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CUPCAKES:.
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Preheat oven to 375F Place cupcakes liners in a cupcake or muffin pan.
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On a sheet of parchment paper, sift together flour, baking powder, and salt.
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In a small bowl or measuring glass, combine almond milk, vanilla and almond extract.
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In the bowl of a standing mixer, beat butter until creamy.
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Add 1 cup of the sugar and beat on high speed until fluffy.
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Add flour mixture in 3 parts, alternating with almond milk mixture and beating on low speed after each addition.
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Transfer mixture to a large bowl.
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Wash the bowl of the standing mixer, drying well to ensure no moisture or grease remain.
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Beat egg whites and cream of tartar in standing mixer until soft peaks form.
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Gradually add remaining 1/3 cup sugar, beating on high speed until peaks are stiff, but not dry.
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Use a rubber spatula to fold 1/4 of the egg whites into cake mixture in large bowl.
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Then fold in remaining egg white mixture until batter is well combined.
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Fill each cupcake liner haflway with batter and bake for 5 minutes.
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Remove from oven and lightly place prepared almond paste (teaspoonfuls rolled up in balls) atop each cupcake, centered.
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Top with batter so the liner is 2/3 to 3/4 full.
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Bake until tester comes out clean, 15-18 minutes.
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Let cool in pan for 10 minutes and move to wire rack to cool completely.
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FROSTING:.
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In a large stainless steel bowl, whisk together all ingredients except vanilla extract.
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Set bowl in a wide, deep skillet filled with about 1-inch of simmering water.
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Make sure water level is at least as high as the depth of the egg whites in the bowl.
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Beat egg whites on low speed with a handheld mixer until mixture reaches 140F on an instant-read thermometer.
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Do not stop beating while the bowl is in the skillet or the egg whites may overcook.
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Beat on high speed for 5 minutes.
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Remove bowl from skillet and add vanilla extract.
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Beat on high for 2-3 minutes longer to cool.
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Use within a few hours.
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Serve any leftover frosting as a dip for fresh fruit.
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SUGAR-COATED ALMONDS:.
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In an ungreased baking pan, roast almonds in a 375F oven for 20 minutes, turning and stirring halfway through baking time.
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In a large pan bring sugar and water to a boil; add almonds and stir.
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Sugar will chrystallize; keep stirring and then it will caramelize; remove from heat and spread almonds on a baking sheet lined with parchment paper.
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When cool and dry, break up and sprinkle on top of cupcakes.
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Store any extra almonds in an airtight container.
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They are great for snacking, in popcorn, or as a topping for icecream.