Preheat oven to 350 degrees and line two cupcake pans with liners.

Sift together cake flour, baking powder and salt.

In the bowl of your mixer (or beaters), cream butter, sugar, and vanilla until soft and fluffy.

Reducing your mixer speed to low, alternate adding flour mixer and champagne until just combined.

Transfer batter to another large bowl and wash and dry thoroughly mixer bowl.

In clean bowl, beat egg whites until stiff peaks form.

Add ⅓ of stiff egg whites to cupcake batter folding in very gently. Repeat 2 more times.

Fill cupcake liners ⅔ of the way full with batter.

Bake at 350 degrees for 15 minutes, or until a knife is inserted and when removed is clean.

Cool completely before frosting.

To make the Meringue combine 1 cup of sugar and water in a small sauce pan.

Heat sugar and water on medium until boiling (you want large bubbles).

In the bowl of your electric mixer, beat egg whites, cream of tartare and sugar until frothy.

Increase your mixer speed to high and beat egg whites until hard peaks form.

Reduce mixer speed to low and slowly and carefully pour hot sugar mixture into egg whites.

Slowly increase the mixer speed again and beat until the mixture is no longer hot or warm and is fluffy (mixture needs to be as close to room temperature as possible before adding butter).

With the mixer set at medium speed, slowly add butter pieces. Mix until smooth.

Place into pipping bag and pipe onto cooled cupcakes.

Garnish with sugar pearls and Hibiscus Flower Salt.