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For the cupcakes:
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Preheat oven to 350u00b0F. Line two 12-slot cupcake pans with cupcake liners. Place one pan on a cookie sheet (this will help prevent the cupcakes from browning on the bottom) and set aside. The second tray will go onto the cookie sheet once the first tray is baked.
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Pour the cold cream into the bowl of a standing mixer and whip to soft peaks using the whisk attachment. The cream should be fluffy and smooth but should not hold stiff peaks. Use a spatula to scrape the whipped cream out of the mixer bowl and into a separate small bowl. Place in the refrigerator until needed. Wipe the mixer bowl clean.
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Sift the flour, baking powder, and salt into a medium bowl. In a separate larger bowl, whisk together the milk, egg whites, egg, vanilla, and almond extract.
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In the bowl of the mixer, combine sugar and butter using the whisk attachment and mix until it has lightened in color and is smooth and creamy. Place the mixer on medium speed and add the dry and wet mixtures, alternating between each (3 dry additions, 2 wet additions). Scrape down the sides of the bowl with a spatula and mix for a few seconds more. Remove the whisk attachment and scrape off as much of the batter as possible.
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Retrieve the soft-peaked whipped cream from the fridge and add it to the batter. Fold in the cream gently with a spatula just until combined.
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Fill cupcake liners about 2/3 full. I use an ice cream scoop, and it works well to give evenly-sized scoops.
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Bake one tray at a time on the center rack (with the tray placed directly on a cookie sheet) for about 20 minutes or until a toothpick comes out barely clean. Remove from oven and allow cupcakes to rest in the tray for about 5 minutes, then remove each cupcake to a cooling rack. Allow to cool completely before applying icing. If storing overnight, store them (before putting the icing on) on the counter covered with a sheet of waxed paper, NOT in an airtight container.
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For the icing:
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Pour very cold cream into the bowl of a standing mixer. Using the whisk attachment, whip on medium-high until cream begins to thicken. Add one tablespoon of sugar at a time while cream continues to whip, and continue until soft peaks form. Add vanilla extract and green food coloring and whip until stiff peaks form, taking care not to whip too much or the icing will become grainy.
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For the assembly:
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Scoop icing into a piping bag with a large flower tip attached. Pipe icing onto cupcakes to form a gradual conical shape (a Christmas tree!) Carefully place the yellow star-shaped sprinkles on the top of each tree. Lightly sprinkle each tree with white pearl sprinkles so that they catch in the grooves like ornaments.
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Serve and enjoy!
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Adapted from Sweetapolita.
