Preheat your oven to 160°C (320°F) and line a 12-cup cupcake tray with liners.

Sift together the all-purpose flour, almond flour, baking soda, baking powder, and salt in a mixing bowl.

In a stand mixer, combine softened butter and granulated sugar and beat until fluffy, about 3 minutes.

Add the large eggs one at a time, mixing on low speed until fully integrated before adding the next.

Gradually add the dry mixture to the wet batter, mixing on low speed until just combined, then add sour cream, vegetable oil, and vanilla extract.

Separate half of the batter into another bowl and fold in the instant espresso powder to infuse flavor.

Spoon alternating dollops of both batters into the cupcake liners and swirl together with a toothpick.

Bake for 20-23 minutes and cool in the tray for about 5 minutes before transferring to a cooling rack.

For the buttercream, beat the softened butter until light and fluffy, then add mascarpone cheese and mix until smooth.

Gradually incorporate sifted powdered sugar, vanilla bean paste, and Amaretto until well blended.

Pipe the buttercream onto cooled cupcakes and dust with cocoa powder for the final touch.

Serve and enjoy your deliciously decorated Tiramisu Cupcakes.