Preheat oven to 350 degrees F (175 degrees C). Grease and flour 24 muffin cups.
In a large bowl, cream together butter and sugar until light and fluffy. Beat in eggs one at a time, then stir in vanilla. Combine flour, baking powder and salt; stir into the creamed mixture alternately with the milk. Beat in almond extract. Fold in the chopped strawberries. Divide batter evenly among the prepared muffin cups.
Bake in preheated oven for 20 to 25 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Let cool in pan for about 10 minutes before removing to cool completely.
To make the strawberry topping, stir together the strawberry jam and heavy cream. Spread over the cooled cupcakes.
Interesting Facts
Cupcakes originated in the United States in the early 19th century.