Mix powdered sugar, cake flour, and cornstarch. In a separate bowl, combine cream of tartar, salt, extracts, and egg whites until a meringue forms.
Gradually add granulated sugar to the meringue until stiff peaks form. Gently fold in the flour mixture.
Fill the cupcake tins to the top with batter, and smooth the tops with a spoon.
Bake at 375°F for 16 minutes. Let cupcakes cool in the oven with the door cracked open for another 15 to 20 minutes.
Mix vanilla, powdered sugar, and heavy cream for the whipped cream topping. Once the cupcakes are cooled, add whipped cream just before serving to maintain texture.