Step 1

Place racks in upper and lower thirds of oven; preheat to 325°. Lightly coat edges of cups and tops of 3 standard 6-cup muffin pans with nonstick spray and line with paper liners. Sift almond flour through a fine-mesh sieve into a medium bowl; discard any large pieces. Whisk in baking powder and ¼ tsp. salt.

Step 2

Using a stand mixer fitted with a whisk attachment, whisk eggs and granulated sugar on medium-high speed until pale and fluffy, about 5 minutes. Reduce speed to low and whisk in almond-flour mixture and 2 tsp. vanilla until smooth, about 1 minute. Divide batter among muffin cups. Bake cupcakes, rotating pans top to bottom halfway through, until a tester inserted into the centers comes out clean, 15–20 minutes. Transfer cupcakes to a wire rack and let cool.

Step 3

Using an electric mixer on medium-high speed, beat butter until light and fluffy, about 3 minutes. Reduce speed to low and, with motor running, add powdered sugar in 2 additions, beating until fully incorporated after each, about 2 minutes. Add cream, almond extract, remaining 2 tsp. vanilla, and remaining ¼ tsp. salt and beat until light and creamy, about 1 minute.

Step 4

Using an apple corer, punch out about 1" from the top of each cupcake to form a hole in the center; discard core (kidding—eat it!). Fill hole with a heaping teaspoonful of jam.

Step 5

Spread frosting over cupcakes and top each with a small handful of almonds.

Step 6

Do Ahead: Filled and frosted cupcakes can be made 1 day ahead. Store airtight at room temperature.