Preheat the oven to 350°F (175°C) and line a muffin pan with cupcake liners.
In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.
Add the eggs one at a time, mixing well after each addition, then stir in the almond extract.
In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.
Alternately add the flour mixture and milk to the wet ingredients, beginning and ending with the flour mixture.
Scoop the batter into the lined cupcake pan, filling each liner about 2/3 full.
Bake in the preheated oven for 18-20 minutes or until a toothpick inserted comes out clean.
Allow the cupcakes to cool in the pan for 5 minutes before transferring to a wire rack to cool completely.
Once cool, use a small knife or cupcake corer to create a well in the center of each cupcake, and fill with raspberry jam.
Top with frosting of your choice for a final touch, and garnish with fresh raspberries if desired.