Preheat oven (electric cooker: 175 °C/circulating air: 150 °C/gas: see manufacturer). Place paper baking cups in the recesses of a muffin baking tray (12 recesses).
For the dough, whisk 175 g butter, 150 g sugar, 1 pinch of salt and lemon zest with the whisks of the mixer for about 5 minutes until foamy. First stir in eggs one by one, then yoghurt. Mix ground almonds, flour and baking powder.
Stir into the egg-sugar mixture. Spread into the moulds. Bake in a hot oven for about 25 minutes. Let the cupcakes cool in the pan for about 10 minutes. Lift them out of the troughs and let them cool down.
For the filling, whisk 200 g butter with the whisks of the mixer for about 5 minutes until foamy. Stir in marshmallow fluff by the spoonful. Cut a lid off each cupcake. Pour the marshmallow butter cream into a piping bag with a medium perforated spout.
Spray a thick spot onto each cupcake. Place the lid on top and press down lightly. Chill for about 30 minutes.
To make the topping, roast the flaked almonds in a pan without fat, turning them golden brown and take them out. Caramelise 100 g sugar at low heat. First add 25 g butter and honey, then stir in cream.
Bring to the boil briefly. Mix in the flaked almonds. Spread almond caramel over the cupcakes while still hot. Leave to dry.