Cupcakes: Preheat the oven to 350° F. Line muffin pans with paper baking cups. In a large bowl, whisk flour, ground almonds, Clabber Girl Baking Powder and salt; set aside. With an electric mixer, cream butter and sugar until smooth. Add egg yolks and beat well; beat in almond extract. Gradually add flour mixture, alternating with milk, beginning and ending with flour mixture. Mix until just blended. In a separate bowl with clean beaters, beat egg whites until stiff peaks form. Gently fold egg whites into batter with a spatula. Divide batter evenly among the pans, filling each about 3/4-full. Bake 18 to 22 minutes or until inserted toothpick comes out clean. Cool on wire cooling rack.
Frosting: With an electric mixer, combine sugar, butter, milk and almond extract. Beat at medium speed for 1 to 2 minutes until creamy. If desired, add more milk until frosting is spreading consistency. Pipe frosting onto cupcakes using a piping bag without a tip. Arrange prepared fondant flowers on top of frosting.