Measure out the milk and mix it with vanilla essence.

In a separate bowl, combine the flour and baking powder.

Separate the egg yolks from the whites. Using a mixer, beat the egg whites until they form soft peaks.

In a large mixing bowl, blend the softened butter with granulated sugar until fluffy. Add the sour cream to the mixture and mix until it achieves a smooth consistency.

Gradually add the flour and milk mixture in three equal portions, mixing well after each addition.

Using a silicone spatula, gently fold in the beaten egg whites in three portions, ensuring the batter is smooth.

Line a muffin tin with cupcake liners or baking paper. Scoop the batter into each mold, filling them about 2/3 full.

Bake at 325 °F (160 °C) for approximately 20 minutes. Check their doneness with a toothpick; it should come out clean or with only a few crumbs attached.

Once baked, while the cupcakes are still hot, create a hole in the top using a cupcake corer or a small knife.

Place a chocolate truffle inside each hole.

Mix melted white chocolate, cream cheese, butter, and a generous splash of vanilla essence together until smooth.

Add powdered sugar and combine well.

Place the frosting in the refrigerator while the cupcakes are baking to firm it up, making it easier to pipe later.

Once the cupcakes have cooled for about half an hour on a rack, pipe or spread the frosting on top.

Optionally, you can dust them with some coconut and add almonds on top for decoration.