Preheat the oven to 350 F / 180 C and line your baking tray with cupcake liners; set aside.
Add flour, baking powder, and salt to a bowl and mix well. Set aside.
In a bowl, add oil, sugar, and vanilla extract. Use the hand mixer to whisk the ingredients until the mixture is combined.
Add the egg to the oil mixture and mix well. Add in the milk as well and give it a good stir.
Slowly add the dry ingredients to the batter until just incorporated. It's okay if there are a few lumps.
Scoop out the batter using an ice cream scoop, and fill the liners until 2/3 full.
Bake in a preheated oven for 20-24 minutes or till a toothpick inserted in the middle comes out clean.
Let the cupcakes cool for 5 minutes in the baking tray before transferring them to a wire rack to cool completely while you prepare the frosting.
Make the Frosting
In a bowl of a stand mixer or hand mixer, cream the butter until it's light and creamy.
Add almond extract, fresh cream, and powdered sugar (in batches) and beat until you get a smooth and fluffy consistency (5-6 min).
Tint the frosting with green gel food color and mix well.
Put the frosting in two individual piping bags. Frost your cupcakes only near the edges leaving the center of the cupcake empty. Sprinkle with the Christmas sprinkles of your choice.
Notes
I used a French star tip and a Closed star frosting tip to make my wreaths.