Preheat oven to 350°F. Grease up a cupcake mold, or use a silicone one, as this is an upside-down type of cupcake.
Melt the cold butter in a small pan. Then add the brown sugar and cinnamon and stir until sugar is completely dissolved. Remove from heat and set aside.
Sift the flour, baking powder and salt into a medium-sized bowl. Whisk together the milk, eggs, vanilla extract and almond extract in a medium bowl or large glass measuring cup.
In a big mixing bowl, cream the butter and sugar until very pale and creamy, about 5 minutes.
Then alternate additions of the flour mixture and milk-egg mixture, beginning and ending with the flour mixture and beating after each addition until incorporated. Continue mixing well for 2 minutes.
In a chilled mixing bowl beat whipping cream until soft peaks form. Fold into the cake batter.
Divide batter evenly among your cupcake liners--about 2/3 full--and with a teaspoon, drop about that (a teaspoon) of the brown syrup you made earlier into the batter in each mold. Set remaining syrup aside. Bake until a toothpick comes out with a few crumbs only, about 16 minutes.
Remove the cupcakes from the pan and let cool upside down on wire racks.
While cupcakes are baking, put your syrup pan back on the stove, add the chopped pecans and let the whole thing come back to a soft boil. Immediately remove from heat and transfer mixture on a wooden chopping board. Allow to cool completely. Re-chop finely.
For the cream cheese icing, cream your last portion of room temperature butter, then add the cream cheese and beat that well until blended. Then, add the confectionner's sugar and vanilla, and beat at high speed for at least 5 minutes
Decorate cupcakes with the icing, a pinch of candied pecans and some cinnamo