Preheat your oven to 320°F (160°C) and line a muffin tin with cupcake liners.

Beat together the cream cheese and unsalted butter until smooth and creamy (2-3 minutes).

Gradually add the milk, 1/4 cup of granulated sugar, and vanilla extract, mixing until silky.

Add eggs yolks one at a time, mixing well. Sift in the all-purpose flour, stirring until smooth.

In a clean bowl, whip the egg whites with cream of tartar until soft peaks form, then gradually add the remaining sugar until stiff peaks.

Gently fold the whipped egg whites into your creamy mixture using a spatula.

Spoon the batter into the cupcake liners, filling each about 2/3 full.

Bake for 18-20 minutes until lightly golden and spring back when touched.

Allow the cupcakes to cool in the tin for 10 minutes, then transfer to a wire rack to cool completely.

Dust with powdered sugar before serving, if desired.