Preheat your oven to 320°F (160°C) and line a muffin tin with cupcake liners, ensuring each liner fits snugly for even baking.

Beat the cream cheese, sugar, milk, and butter in a large bowl until smooth, glossy, and lump-free.

Add the egg yolks one at a time, mixing thoroughly after each addition to create a silky, rich batter.

In a separate bowl, whisk the egg whites until soft peaks form—peaks should hold shape but remain slightly droopy.

Gently fold the egg whites into the cream cheese mixture with a spatula, being careful not to deflate the batter.

Gradually sift in the flour and salt, folding until just combined. The batter should be smooth, thick, and airy.

Pour the batter into the prepared muffin tin, filling each liner about ⅔ full. Bake for 20–25 minutes until tops are lightly golden and a toothpick comes out clean.

Let cupcakes cool in the tin for 10 minutes, then transfer to a wire rack to cool completely to prevent soggy bottoms.