Before you begin mixing these low fat cupcakes, warm your oven to 325 degrees and line cupcake pans with liners.

Place ice water in bowl with egg yolks.  Set aside. 

In a separate bowl, beat egg whites until just frothy.  Add cream of tartar and continue beating until stiff.  Set aside.

Beat egg yolks until they are lemon colored.  Add sugar to beaten egg yolks gradually and mix until well blended.  Fold flour and salt into egg yolks 1/3 at a time making sure to incorporate the flour completely into the egg yolks.

Add lemon juice and almond extract to the egg yolk mixture.  Fold egg yolks into the stiff egg whites.

Spoon this easy sponge cake recipe batter into cupcake liners and bake in a preheated oven approximately 20 - 25 minutes or until a toothpick inserted into the center comes out clean.

Cool sponge cake cupcakes completely in the cupcake pans.