Whisk together the egg whites, almond extract, and 2 tablespoons of milk in a small bowl until combined. Set aside.

In a mixing bowl, beat butter and sugar for 2-3 minutes on medium. Add dry ingredients and mix until combined. Slowly incorporate the egg white mixture and remaining milk, beating until smooth.

Fill cupcake liners half full with batter and bake in a preheated 350°F oven for 15-17 minutes. Remove and cool in the pan for 5 minutes, then transfer to wire racks to cool completely.

Fill a piping bag with raspberry preserves. Using a knife, cut out a small cone in the top of each cupcake, remove the piece of cake, fill with preserves, and replace the cut piece.

For the frosting, beat butter and heavy cream for 3 minutes. Add almond extract and powdered sugar, then beat an additional 5 minutes until fluffy.

Pipe frosting onto each cupcake. Enjoy!