Preheat the oven to 350°F. Line 24 muffin cups with paper liners and set aside.
Combine the all-purpose flour, baking powder, and salt in a medium bowl and whisk to mix well. Set aside.
Place the butter in a large bowl and beat at medium speed with a mixer until fluffy; slowly beat in the sugar. Beat in the eggs one at a time. Beat in almond extract. Add half of the flour mixture and beat at low speed until well mixed. Beat in the milk. Add the remaining flour mixture and the almond flour and beat just until combined.
Spoon the batter evenly into the liners and bake 25 to 28 minutes or until a wooden toothpick inserted in center of a cupcake comes out clean. Cool 5 minutes in pan on a wire rack. Remove cupcakes from pan and cool completely on a wire rack before frosting.
Almond Board of California