Preheat oven to 170 C / Gas 3. Line a 12-hole cupcake tin with paper cases.
In medium bowl mix ground almond, poppy seeds and baking powder.
In a large bowl, using electric mixer, beat eggs yolks with butter until yellow and fluffy. Add orange zest, orange juice, erythritol and mix all together well.
In a separate bowl whip egg whites with cream of tartar (with electric mixer it takes only few minutes) until stiff.
Add 1/3 of whipped egg whites to the eggy mixture and using spatula fold it in as gently and slow as possible. Fold the whole mixture into remaining egg whites and again, fold it in as gently as possible.
Add half of ground almonds and fold it in gently. Add remaining almonds and repeat folding in.Pour the batter into a cupcakes cases
Bake in the preheated oven for about 25 minutes, or until a skewer inserted into the centre comes out clean. Remove from the oven and allow to cool fully.
For the frosting:
Mix cream cheese with butter with erythritol. Decorate the cupcakes with frosting and sprinkle with poppy seeds and orange zest.
For nutritional values please visit http://www.diabeticgoodbaking.com/2015/11/orange-and-poppy-seeds-cupcakes.html