Separate egg whites from yolks and whisk the whites with 8 tbsp sugar until stiff peaks form.

Test the meringue by flipping the bowl upside down; it should not flow.

Gradually add 50 ml milk while gently mixing to avoid deflating the meringue. Add 6 tbsp melted butter in portions.

Sift 1 cup misugaru powder into the batter and fold gently to combine without deflating.

Line muffin tins with paper cups, fill with batter, and top with chopped walnuts and almonds.