In a mixing bowl mix the almond flour and coconut flour till mixed well. Next add in the baking soda, baking powder, xanthan gum and salt. Set the bowl aside.
In another mixing bowl mix the butter and the granulated stevia with a hand mixer.
Once your butter and granulated stevia are mixed well, add in your eggs and egg whites one at a time. Mix well with your hand mixer.
Add in your heavy cream to the egg, butter, and granulated stevia mixture and give it a little bit of mixing.Then add in the apple cider vinegar and give it a little mixing.
Add in the vanilla and give it a little bit more mixing.Add in the liquid stevia and give it a little more mixing.Make sure everything is mixed well.
Slowly add the dry ingredients into the wet mixture. Do NOT over mix.
Line your cupcake pan with cupcake liners.Using a cookie scoop, fill each of the 24 cupcake liners with the cupcake batter.
Bake at 350 for 18-20 minutes. Check them at the 18-minute mark with a toothpick to see if they are cooked. The toothpick will come out clean if they are. If they are not cooked all the way thru put them back in for 2 minutes. It is VERY important not to overbake these cupcakes, so once you get close to the end of the cooking time you want to make sure you get them out of the oven.
Allow the cupcakes to cool for 15-20 minutes before frosting them.
Calculate Net Carbs - 3g net carbs (5g carbs - 2g fiber = 3g net carbs)