Preheat oven to 350 degrees
In a large mixing bowl, sift together flour, sugar, salt and baking powder
Bring water to boil and blend into dry ingredients with hand mixer
Set aside to cool
Beat egg whites, cream of tartar, vanilla and almond extract together in stand mixer until they reach stiff peaks
Gently fold egg whites into batter until incorporated
Prep two muffin tins with cupcake liners
Fill each liner 3/4 full
Bake cupcakes for 18-20 minutes, until toothpick inserted comes out clean
Allow to cool before frosting