For the cupcakes:

1. Preheat the oven to 350°F. Line a cupcake pan with cupcake liners.
2. In a large mixing bowl, combine the sugar, vegetable oil, eggs, vanilla and almond extract. Next mix in the sour cream and beat until well combined.
3. In a separate bowl, combine the remaining dry ingredients: flour, baking powder, baking soda and salt. Add half the dry ingredients with half of the buttermilk and mix just until the flour starts to incorporate.. Then add the remaining dry ingredients and buttermilk and beat until all of the ingredients are well combined. Finally, mix in the sprinkles and use a spatula to scrape down the sides of the bowl and stir the batter from the bottom to the top to ensure it’s well mixed.
4. Using a large cookie scoop, divide the batter evenly, filling each liner 2/3 full. Careful not to overfill.
5. Bake at 350°F for 14-16 minutes. Test the cupcakes for doneness by inserting a toothpick into the center of the cupcake. If the toothpick comes out clean, the cupcakes are done. Cool Completely.

For the frosting:

1. Cut the cold butter into tablespoon-size pieces. Using the paddle attachment, whip the butter for 5-7 minutes, scraping down the bowl occasionally until the butter is whipped and easily spreadable.
2. Add 2 cups of powdered sugar and mix on low speed until incorporated into butter then add the extracts and mix to combine. Beat for about 60 seconds. Next, add an additional 2 cups of powdered sugar and the buttermilk and beat on low speed until sugar is incorporated. Increase speed to medium-high and beat for 2-3 minutes.
3. Add the last 1 cup of powdered sugar along with the heavy cream. Beat on low until ingredients start to mix together. Increase speed to medium-high and beat for another 2-3 minutes to whip additional air into the frosting. Use a large open star tip or 2D piping tip to frost these cupcakes. Garnish with sprinkles.