To Make Cupcakes:
Line muffin tin with paper cups.
Preheat oven to 350.
In a small bowl, mix together flour, baking powder and baking soda. Set aside
In a mixing bowl, beat butter for about 30 seconds. Add sugar and vanilla and beat well.
Add egg whites and beat well on high speed.
Alternate dry flour mixture with cream and milk, beating on low speed just until combined.
Divide batter into thirds. I do this by using a measuring cup or portion scoop to equally divide into three bowls.
Color one bowl of batter with royal blue color, one bowl with red and leave the other bowl white.
Spoon batter into prepared cupcake pan, red on the bottom, followed by white and blue until about ⅔ full.
Bake for 15-18 minutes or until toothpick inserted in the center comes out clean. Cool completely before frosting.