Set the oven rack in the middle position and preheat the oven to 350 degrees F.

Line a 12-count cupcake baking tray with liners. This recipe will make 24 cupcakes so you will do this in 2 batches or use 2 cupcake trays if you own several.

Pour milk, egg whites, almond extract, and vanilla extract into a medium-sized mixing bowl and whisk to combine.

In the bowl of an electric mixer, add cake flour, sugar, baking powder, and kosher salt. Whisk to combine.

Add the butter to the flour mixture and mix at medium speed until the mixture resembles moist crumbs with no powdery streaks remaining.

Add all but 1/2 cup of milk mixture to the flour mixture crumbs and beat at medium speed (or high speed if using a handheld mixer) for 1-1/2 minutes.

Add remaining 1/2 cup of the milk mixture and beat 30 seconds more.

Stop the mixer and scrape the sides of the bowl.

Return mixer to medium (or high) speed and beat 20 seconds longer.

Divide batter evenly among the cupcake trays and bake for about 15 minutes per batch or until the tops of the cupcake spring back when touched and a toothpick comes out clean when tested in the center.

In the bowl of an electric mixer add butter.

Beat on medium-high speed for 5-7 minutes or until the butter is light yellow in color and fluffy in texture.

Move the mixture to low speed and slowly incorporate the powdered sugar.

When all the powdered sugar has been incorporated add in the kosher salt and mix for 30 seconds to make sure it's well mixed.

Add in the heavy cream, vanilla extract, and almond extract.

Turn the speed of the mixer up to medium-high and beat for another 5-7 minutes or until the frosting is light and fluffy.

If you find the frosting too thick simply add a bit more heavy cream until you have reached your desired consistency.

Evenly distribute your frosting into 3 bowls. If you want to be precise use a kitchen scale to be sure.

Add the red food coloring to one bowl, the blue food coloring to another bowl, and leave the third bowl white. Stir to evenly color the frosting and add as much food coloring as needed to reach your desired color.

Transfer each color into a piping bag. Take a piece of plastic wrap and lay it on your counter. Then take the blue color piping bag and spread a line over the plastic wrap. The line should measure approximately the length of your piping bag. It should fit into the bag and fill it almost completely in length. Repeat once again on top so you have a line that is double the thickness. 

Continue doing the same thing for the red color, then the white, and repeat each color once more until there are two blue lines, two white, and two red. 

Roll one edge in until it touches the last color which should be white. In the end, the blue touches the white color. This will give you the shape of a cylinder.

Tie up the edges. Cut one of the edges and place that part into the bottom of another piping bag sleeve with your decorating tip placed. This way your dollop of icing will be three colors and the colors won't smudge together. 

Add a large dollop onto each cupcake, from the outside inwards, and serve.

Make sure your cupcakes are completely cooled before adding the icing. If not the frosting can melt.