Preheat the oven to 350 degrees. Place 18 paper baking cups in a muffin pan.
Place butter in a mixing bowl and mix with an electric mixer adding sugar gradually. Mix for about 2-3 minutes or until the butter has turned light and fluffy.
Then, add eggs one at a time until fully incorporated. Add almond extract to the mixture.
Combine the flour, baking powder, and salt. Mix in flour until all is combined and the mixture is smooth and pale.
Fold the chopped almonds into the batter.
Spoon the mixture into the baking cups to fill about halfway. Bake for 18-20 minutes or until a toothpick inserted in the middle comes out clean.
Remove cupcakes from the oven and let cool for 5 minutes. Then, remove to baking racks to finish cooling. Allow them to completely cool before frosting.
Cut out the centers of the cupcakes. You can use a cupcake corer or a knife.
Fill the centers of the cupcakes with dulce de leche.