Preheat your oven to 350°F (175°C) and prepare a cupcake pan with liners.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt.
In a large bowl, beat the softened butter and granulated sugar until light and fluffy.
Add eggs one at a time, mixing well after each addition, then mix in the almond extract.
Gradually add the dry ingredients to the wet mixture, alternating with the milk.
Fill cupcake liners about two-thirds full with batter.
Bake for 18-20 minutes or until a toothpick inserted comes out clean.
Once baked, remove from the oven and let the cupcakes cool in the pan for 5 minutes before transferring to a wire rack.
Once completely cooled, make a small hole in the center of each cupcake and fill with a mixture of raspberries and raspberry jam.
Dust with powdered sugar before serving to add a decorative touch.