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For the cupcakes:
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1. Combine the egg whites, water, vanilla extract and cream of tartar in a bowl and mix on low until foamy.
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2. Add sugar slowly over the course of 3-4 minutes, continuing to mix on a medium setting. When it's done, it should peak and be nice and foamy.
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3. Slowly add the flour and salt and fold with a large spoon. Don't mix this. This is the step that can make or break the cupcakes. By folding them, you keep the mixture nice and airy.
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4. Place your mini cupcake liners (you'll need about 40) in the pan and fill 2/3 full.
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5. Bake at 325u00b0F for 18-20 minutes or until tops are golden brown.
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6. Let cupcakes cool completely before frosting.
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For the frosting:
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1. Combine the milk and flour in a deep pan.
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2. Whisk continually for about 7 minutes over medium heat. This could take less than 7 minutes, depending on the pan and the stove top.
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3. When it get nice and thick, it's time to turn the heat off.
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4. Add vanilla, combine and let it cool completely.
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5. Using a mixer, cream the butter and granulated sugar until well-combined and creamy.
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6. Once the butter and sugar are creamed and the flour/milk mixture is completely cooled, combine the two and mix until combined. It should resemble whipped cream. Add any food coloring you desire and make sure it is completely cooled before frosting cupcakes.
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7. Gently place edible pearls on the cupcakes over frosting.
