Step 1

Preheat oven to 350 degrees F (175 degrees C). Grease 24 cupcake cups or line with paper liners.

Step 2

Melt 1/2 cup unsalted butter in a saucepan over low heat; stir brown sugar and 2 tablespoons cinnamon into butter until brown sugar has dissolved and cinnamon syrup is hot, about 2 minutes. Set aside.

Step 3

Sift cake flour with baking powder and salt into a bowl. Whisk milk, egg whites, egg, 1/4 teaspoon vanilla extract, and almond extract together in a separate bowl. Mix 1/2 cup butter at room temperature with white sugar in a large bowl, using an electric mixer until pale yellow and creamy, about 5 minutes. Gradually beat flour mixture into creamed butter mixture, alternating with milk mixture, until batter is well blended. Continue beating for 2 more minutes.

Step 4

Beat cold cream with an electric mixer and clean beaters in a chilled glass or metal bowl until the cream is fluffy and holds soft peaks, about 4 minutes; fold whipped cream into batter. Divide batter among the prepared cupcake cups, filling them about 2/3 full.

Step 5

Spoon 1 teaspoon of cinnamon syrup into batter in each cupcake cup. Set remaining cinnamon syrup aside.

Step 6

Bake cupcakes in the preheated oven until lightly browned and a toothpick inserted into the center of a cupcake comes out with moist crumbs, about 16 minutes. Remove cupcakes from pans and let cool upside down on racks.

Step 7

Place saucepan with remaining cinnamon syrup over medium heat, stir in pecans, and bring mixture to a low boil. Immediately remove from heat and pour pecan mixture out onto a wooden cutting board. Let pecan mixture cool completely and chop the pecan candy finely.

Step 8

Beat 1/4 cup butter at room temperature with an electric mixer in a bowl until soft and creamy; beat in cream cheese until blended. Add confectioners' sugar and a drop of vanilla extract and continue to beat on high speed until frosting is fluffy, at least 5 minutes.

Step 9

Frost cooled cupcakes with frosting and decorate each with a pinch of chopped pecan candy and a sprinkle of cinnamon.