For the cupcake batter: Preheat the oven to 325 degrees F. Line cupcake pans with cupcake liners (for a total of 24 cupcakes); lightly spray the liners with cooking spray.
In the bowl of a stand mixer with a paddle attachment, mix together the cake flour, granulated sugar, almond meal, baking powder and salt. Add the butter and mix until crumbly in appearance, about 1 minute. Add the egg whites and whole egg and mix on medium until fluffy, about 1 minute. In a medium mixing bowl, combine the milk, orange juice, vanilla extract, almond extract and lemon zest. Mix approximately a third of the wet ingredients into the flour mixture. Scrape down the sides of the mixing bowl and beat for 1 minute on medium speed. Continue two more times with the remaining wet ingredients, beating for 1 minute between additions.
Scoop one scoop of the batter into each cupcake liner. Bake until the cupcakes bounce back from gentle pressure, about 20 minutes. Remove from the pans and cool.
For the frosting: In the bowl of a stand mixer, beat together the cream cheese and butter on medium speed until completely combined and free of lumps, about 2 minutes. On the lowest speed, slowly add the confectioners' sugar and mix until combined, about 1 minute. Add the orange zest and juice, vanilla extract and salt and mix on medium speed until light and smooth, about 2 minutes.
To assemble, frost the cooled cupcakes with the citrus frosting using a pastry bag fitted with a star tip.
This recipe was created by a contestant during a cooking competition. It has not been tested for home use.