Step-by-Step Instructions:

1. Prepare Your Equipment:
Preheat your oven to 325°F (160°C). Line a muffin tin with cupcake liners and place the tin inside a larger roasting pan (this will be used for a water bath to maintain moisture).

2. Make the Cream Cheese Mixture:
In a medium saucepan over low heat, combine the cream cheese, milk, and butter. Stir until the mixture is smooth and no lumps remain. Remove from heat and let it cool slightly. Add the vanilla extract and mix well.

3. Incorporate the Dry Ingredients:
Sift the flour and cornstarch into the cream cheese mixture. Stir gently until just combined.

4. Whip the Egg Whites:
In a clean, dry bowl, beat the egg whites with cream of tartar until soft peaks form. Gradually add the sugar, one tablespoon at a time, and continue beating until stiff, glossy peaks form.

5. Combine the Mixtures:

Add the egg yolks to the cream cheese mixture and mix until smooth. Gently fold one-third of the meringue (the beaten egg whites) into the batter to lighten it. Then, fold in the remaining meringue in two additions, being careful not to deflate the batter.

6. Pour and Prepare for Baking:
Spoon the batter into the prepared cupcake liners, filling each about three-quarters full. Place the muffin tin in the larger roasting pan. Pour hot water into the roasting pan until it reaches halfway up the sides of the muffin tin.

7. Bake to Perfection:
Carefully transfer the pan to the oven. Bake for 20-25 minutes, or until the tops are lightly golden and the cupcakes have a slight jiggle in the center. Turn off the oven and leave the cupcakes inside with the door slightly ajar for another 10 minutes to prevent cracking.

8. Cool and Decorate:
Remove the cupcakes from the water bath and let them cool completely on a wire rack. Dust with powdered sugar or garnish with fresh berries for an elegant touch.

Pro Tips:

• Room Temperature Ingredients: Ensure all your ingredients are at room temperature for a smoother batter.
• Gentle Folding: Fold the meringue into the batter gently to retain as much air as possible, which creates the signature fluffiness.
• Water Bath: Don’t skip the water bath! It’s essential for preventing the cupcakes from drying out and helps achieve that moist, tender texture.
• Serving Suggestion: These cupcakes are best enjoyed the same day but can be stored in the refrigerator for up to 2 days. Allow them to come to room temperature before serving.