In a large mixing bowl, add egg, oil, sour cream, water, vanilla extract, almond extract and mix until smooth.
Add flour, sugar, baking powder, baking soda and mix until just combined. A few lumps in the batter are totally fine. Don't over-mix!
Pour batter in cupcake liners.
Bake at 350 degrees F for 18-20 minutes or until an inserted toothpick in the center comes out clean.
Allow the cupcakes to cool to room temperature.
While the cupcakes are baking and cooling, prepare the almond frosting.
Fill a piping bag with icing and attach tip 1M (large star tip) and pipe a rose or a swirl on top of each cupcake. Enjoy.