Move an oven rack to the lower position and heat the oven to 325 °F (163 °C), then line a 12-count muffin pan and a second pan with 2 to 4 paper liners. The dry liners help the batter climb as it bakes, which gives the cupcakes better height.
Pulse the sugar in a food processor or blender until it looks fine and powdery, then remove 1/2 cup for the meringue and leave the rest in the machine. Add the cake flour and salt and pulse 5 to 10 times until the mixture looks light and well aerated.
Beat the egg whites, warm water, and cream of tartar in a large bowl on medium-low speed for about 1 minute, until foamy. The mixture should look bubbly and loose before you increase the speed.
Raise the mixer to medium-high and slowly rain in the reserved 1/2 cup sugar, then keep whipping for 5 to 6 minutes until soft peaks form and add the vanilla just until mixed in. When you lift the beaters, the peaks should curl over gently instead of standing stiff and dry.
Sift the flour mixture over the whipped whites in several additions and fold after each one with a light hand. The batter should stay puffy and glossy, not flat or streaky.
Spoon the batter into the liners, filling each about 2/3 full. Leaving headroom helps prevent overflow and keeps the tops neatly domed.
Bake for 18 to 20 minutes, or until the edges are very lightly browned and a toothpick in the center comes out clean. For about 3 dozen mini cupcakes, bake at the same temperature for 10 to 12 minutes.
Let the cupcakes rest in the pan for 10 minutes, then transfer them to a wire rack to cool completely. They should feel light, spring back to the touch, and release cleanly once cooled.
Spread or pipe Homemade Whipped Cream for topping onto the cooled cupcakes and garnish with fresh berries. The soft cream and juicy fruit pair well with the delicate crumb.
Store leftovers in the refrigerator for up to 5 days. Keep them covered so the whipped cream stays fresh and the cupcakes do not dry out.