Prepare the Egg Yolk Batter. Using a wire whisk, mix all the ingredients together in a mixing bowl until well blended. Set aside.
Prepare the Egg White Batter. In another bowl, add in the egg whites and beat with an electric mixer on medium-low speed until foamy. Add in the salt and beat the egg whites on medium speed. While the mixer is running, gradually add in the sugar. Turn the mixer speed up to medium-high and beat until stiff peaks form.
Add ⅓ of the Egg White Batter into the Egg Yolk Batter. Using the wire whisk, fold in the egg whites to loosen the mixture. Fold in the remaining Egg White Batter gently. Use a rubber spatula to scrape up the bottom of the bowl to make sure that both batters are mixed well together.
Divide the batter into 8 cupcake liners (10 to 12 if using standard-sized cupcake liners) and bake using the bottom heat function for 18 to 20 minutes, until a skewer inserted into the centre comes out clean. Let the cupcakes cool on a wire rack.
Prepare the Whipped Cream Filling. Chill a bowl and the beaters (of the electric mixer) in the refrigerator for 30 minutes. Place the whipping cream, sugar, and vanilla into the chilled bowl and beat on medium to high speed until stiff peaks form. Transfer the whipped cream into a piping bag fitted with a large star tip.
Poke the cupcakes in the middle with the star tip and squeeze in the whipped cream until the cupcakes are slightly puffed. Remove and pipe a small star on top as decoration, if desired. Dust with icing sugar and serve.