Preheat the oven to 350°F (176°C) and line muffin pans with cupcake wrappers. This recipe yields 14 to 15 cupcakes.
In a medium bowl, whisk together the sifted flour, baking powder and salt. (Only the flour should be sifted). If you don't have a sifter, run the flour through a fine-meshed colander.
In a large bowl, cream the butter and sugar until light and fluffy. Then add the sour cream, creaming until smooth. Beat in the egg whites until fully incorporated before mixing in the almond extract.
Stir in half of the flour mixture on low speed until just combined, followed by the buttermilk and then the remaining flour. Use a whisk to remove any remaining lumps in the batter, which should be thick and smooth. Gently fold the batter with a spatula a few times to remove any air bubbles.
Fill the lined cups 2/3 full with batter, and bake for 15 to 18 minutes, or until a toothpick inserted in the center comes out clean or with a few crumbs.
Let the cupcakes rest in the pan for 5 minutes before removing to a wire rack to cool completely.