1-Preheat oven: Preheat oven to 350°F (175°C). Position a rack in the center and line a muffin pan with 15 paper liners.

2-Sift together dry ingredients: Sift together cake flour, granulated sugar, salt, and baking powder. Whisk to combine for an even mix.

3-Whisk wet ingredients: In a separate bowl, whisk eggs, milk, melted butter (or oil), vanilla extract, and almond extract until well blended.

4-Mix wet and dry ingredients: Add wet ingredients to dry ingredients and mix just until combined to avoid tough cupcakes.

5-Fill liners: Divide batter evenly among the liners, filling each ⅔ to ¾ full for the right rise.

6-Bake cupcakes: Bake for approximately 18 minutes, or until the centers spring back when lightly touched or a toothpick inserted comes out clean.

7-Cool cupcakes: Cool cupcakes in the pan for several minutes before transferring to a wire rack to cool completely before frosting.

8-Prepare browned almond buttercream: First, melt butter in a saucepan over medium heat, swirling occasionally, until it browns and milk solids turn golden brown, about 5-10 minutes don’t let it burn.

9-Finish the buttercream: Once browned, remove butter from heat and scrape browned bits into a bowl. Let it cool completely to a spreadable consistency, refrigerating if needed and stirring every so often. Meanwhile, toast almonds on a baking sheet at 300°F (150°C) for 8-10 minutes until fragrant, then cool and finely chop them.

10-Beat buttercream: Beat the cooled browned butter in a mixer bowl until smooth, about 1 minute. In another bowl, combine powdered sugar, meringue powder (if using), and salt. Gradually add this mixture to the butter on low speed until combined, then add vanilla and almond extracts. Beat on medium speed for about 5 minutes until light and fluffy, adding milk or cream 1 tbsp at a time if needed for the right texture. Finally, spread or pipe the buttercream onto cooled cupcakes and sprinkle with the finely chopped toasted almonds.