Preheat the oven to 350 degrees.

Add cupcakes liners to a muffin pan. Set it aside.

Whisk the baking powder, salt, and flour together in a bowl. Set it aside.

In a different bowl, mix the oil and white sugar until creamy, using a mixer. This will take about 2 minutes.

Beat in the eggs, almond extract, and 1 tsp of vanilla.

Beat in half of the dry ingredients, followed by 1 cup of the milk, and then the rest of the dry ingredients until incorporated.

Fill the liners 2/3 full of the batter.

Put in the oven and bake for 18-22 minutes.

While the cupcakes are baking, work on making the filling.

Add the chopped plums, 1/2 cup of the white sugar, and 1/2 cup water to a saucepan over medium-high heat.

Bring the mixture to a boil. Stir it frequently. Reduce it to medium-low heat to simmer and let it thicken. The plums should be broken apart and easily squished into what looks like a jam using the back of a spoon.

Take the plum filling off the heat and let it cool.

Beat the butter and icing sugar for 2 minutes. Add 2-3 T of milk, plus the vanilla. Mix well and set aside.

After the baked cupcakes have cooled down, take a cupcake corer and remove the middle of the cupcake. (be sure that you don't make a hole all the way through the bottom)

Add 1-2 tsp of the plum mixture into the middle of the cupcake.

Put the remaining plum mixture into the frosting and mix well to eliminate any lumps. Using a mixer will break down any lumps.

Add the frosting to a piping bag and a star top, and frost the cupcakes. Add sprinkles.