Line a 12-cup muffin tin with paper liners. Preheat your oven to 350°F (175°C).

In a small bowl, sift together cake flour, salt, and half of the sugar (just ¾ cup divided in half). Set aside.

In a clean mixing bowl, whisk egg whites and warm water until foamy. Add cream of tartar and continue whisking until soft peaks form. Slowly add the remaining sugar, a tablespoon at a time, and keep beating until stiff peaks form. This step takes a little patience, but it’s the key to that signature fluffiness.

Gently sift the flour mixture over the egg whites in three parts, folding it in carefully each time with a rubber spatula. Don’t rush this—be gentle so you don’t deflate the batter.

Spoon the batter into your cupcake liners, filling them almost to the top. Bake for 18–20 minutes or until the tops are lightly golden and spring back when touched.

Let the cupcakes cool completely in the pan for 10 minutes, then transfer to a wire rack.

In a chilled bowl, beat the whipping cream, powdered sugar, and vanilla until soft peaks form. Keep it chilled until ready to use.

Spoon or pipe a dollop of whipped cream onto each cooled cupcake right before serving.