Adjust the oven rack to the lower position and preheat oven to 325°F (163°C). Line a 12-count muffin pan with cupcake liners. Line a second pan with 2-4 liners – this recipe makes about 14-16 cupcakes. Set aside.
In a food processor or blender, pulse the sugar until fine and powdery. Remove ½ cup and set aside to use in step 3; keep the rest inside the food processor. Add the cake flour and salt to the food processor. Pulse 5-10 times until sugar/flour/salt mixture is aerated and light.
In a large bowl using a hand mixer or a stand mixer fitted with a whisk attachment, whip egg whites, water, and cream of tartar together on medium low until foamy, about 1 minute. Switch to medium-high and slowly add the ½ cup of sugar. Whip until soft peaks form, about 5-6 minutes. Add the vanilla extract and beat just until incorporated.
In several additions, slowly sift the flour mixture into the egg white mixture using a fine-mesh strainer, gently folding after each addition. Spoon batter into liners, filling only ⅔ full to avoid spilling over the sides.
Bake the cupcakes until very lightly browned around the edges and a toothpick inserted in the center comes out clean, about 18-20 minutes. For around 3 dozen mini cupcakes, bake for about 10-12 minutes, same oven temperature.
Allow the cupcakes to cool for 10 minutes in the pan, then remove and place on a wire rack to cool completely before frosting.
Spread or pipe homemade whipped cream onto cupcakes. Garnish with fresh berries.
Store leftovers in the refrigerator for up to 5 days.
