Preheat oven to 375F (190C) and line a cupcake pan with paper liners.
In a medium-sized bowl, whisk together powdered sugar, cake flour, and corn starch; set aside.
In a large (completely clean, dry, and grease-free) bowl mixing bowl, combine egg whites, cream of tartar, vanilla and almond extracts, and salt. Use an electric mixer to beat on low-speed until combined.
Slowly increase mixer speed to high, and once on high speed gradually add the granulated sugar, 1 Tablespoon at a time, mixing for about 20 seconds between Tablespoons.
Beat until stiff peaks form. The meringue should be thick, glossy, sticky, and increased in volume. If you lift your beaters out of the batter, the peak that forms should hold its shape and not fold over or recede.
Add cake flour/sugar mixture and use a spatula to gently fold ingredients together until combined. Avoid over-mixing.
Divide batter evenly into the prepared cupcake liners, it is fine to overfill the liners, they will be very full.
Bake cupcakes on the center rack of your 375F (190C) oven for 16 minutes or until the tops spring back when lightly touched, and any cracks on the surface look dry.
Turn off the oven and open the door several inches. Allow cupcakes to cool for 15-20 minutes in the oven before removing to cool completely in the cupcake tins.
Once cooled, carefully remove cupcakes. If desired, prepare whipped cream for topping.
Whipped Cream
Combine heavy cream, sugar, and vanilla in a large mixing bowl.
Beat with an electric mixer until stiff peaks form.
Dollop or pipe frosting over cupcakes. Serve immediately.