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.