Making fluffy Japanese cotton cheesecake cupcakes is easier than you might think. Follow these steps for delicious results:

1. Preheat the Oven: Preheat your oven to 320°F (160°C). Line a 12-cup muffin pan with paper liners or grease them lightly.
2. Mix Cream Cheese: In a mixing bowl, beat the softened cream cheese until smooth. Add granulated sugar and mix until well combined.
3. Add Wet Ingredients: Pour in the milk, heavy cream, and vanilla extract. Mix until the ingredients are fully incorporated and the mixture is smooth.
4. Incorporate Egg Yolks: Add the egg yolks one at a time, mixing well after each addition.
5. Combine Dry Ingredients: Sift together the all-purpose flour, cornstarch, and salt. Gradually add the dry ingredients to the wet mixture, stirring until no lumps remain.
6. Whisk Egg Whites: In a separate bowl, beat the egg whites with a hand mixer until soft peaks form. Gradually add sugar and beat until stiff peaks form.
7. Fold Mixtures Together: Carefully fold the whipped egg whites into the cream cheese mixture. Use a gentle motion to maintain volume.
8. Fill Muffin Pan: Pour the combined batter into the prepared muffin cups, filling them about 3/4 full.
9. Bake: Place the muffin pan in the preheated oven and bake for 20-25 minutes, or until the tops are golden and a toothpick inserted comes out clean.
10. Cool: Remove the cupcakes from the oven and let them cool in the pan for 10 minutes. Then transfer them to a wire rack to cool completely.

By following these simple steps, you can create incredibly fluffy Japanese cotton cheesecake cupcakes that everyone will adore!