Preheat your oven to 325 degrees F. Generously grease two 12-count muffin tins, then sprinkle with flour and tap out the excess over the sink. I do NOT recommend cupcake liners for this recipe! (The cake is too moist, they kind of end up falling apart.)

In a small pot, add 1 cup butter and 1 cup water and set over high heat to bring to a boil.

Meanwhile, add the dry ingredients to a large mixing bowl or stand mixer: flour, sugar, baking soda, and salt. Combine.

When the butter-water mixture starts to boil, take it off the heat and put it into the dry ingredients. Turn the mixer on and beat for at least one minute. (Don't bother washing that pot. You're going to use it again for the frosting).

Add the sour cream, eggs, and 1 and 1/2 teaspoons almond extract. Beat again for a couple minutes, scraping down the sides. Don't be afraid to let it mix awhile; you need to whip in a bunch of air so that your cake is fluffy.

Pour the batter into the muffin tins. I ALWAYS overflow my cupcakes, so I was very careful and measured it this time. The perfect amount is exactly 1/4 cup of batter per tin. It should yield about 22 cupcakes, give or take.

Bake the cupcakes at 325 in the center rack. Bake for 18-20 minutes. A toothpick, when inserted in the center, should come out clean, and the tops may become a little golden. Don't over bake, but don't under bake either! Make sure that toothpick is dry. 

Remove from the oven and let cool about 20 minutes in the pan. Carefully use a butter knife to remove the cupcakes from the pan onto a cooling rack. Let cool completely. You can stick them in the freezer to speed this up if you like. 

Meanwhile, make the frosting. In the same pot from before, melt 1 cup of butter and 1/2 cup milk. Bring to a boil.

In a large bowl or stand mixer, measure out 5 and 1/2 cups powdered sugar. 

When the pot boils, pour it into the bowl with the powdered sugar. Beat well. Add 1 teaspoon almond extract. (Taste it, if you are really into almond you could even add another 1/2 teaspoon or so.) You can also add a dash of salt if you like. 

Cover the frosting if the cupcakes aren't cooled yet. It needs to cool down a bit until it is spreadable. It will start to harden at room temperature, even if it is covered, so you may have to reheat it. For example, I frosted some of these 24 hours after making it. I put my metal stand mixer bowl over a pot of boiling water (like a double boiler) for a couple minutes and stirred it to make it pliable again. You could experiment with microwaving but I haven't tried it.

When the cupcakes are cool and the frosting has cooled enough to be spreadable, use a small offset spatula or a butterknife to frost the cupcakes upside down, just like a mini cake. 

Immediately roll each cupcake in the chopped nuts. 

Let the frosting set for several minutes before serving.

These are best served the first day because of course the almonds will begin to soften. But I actually think softened nuts are delicious too, so it's your preference!