Preheat oven to 350. In a bowl sift together corn flour and baking powder; combine with rice flour and salt. Set aside. Cream butter and sugar until light. Add eggs one at a time, beating well after each addition. In three separate additions, add reserved flour mixture and sour cream alternately, incorporating each before adding next. Divide batter among paper-lined cupcakes, and bake for 25 to 30 minutes.
For frosting: Beat cream cheese until smooth, add butter and sugar and beat until smooth. Stir in vanilla, heavy cream, and chopped pecans. Frost and add a pecan half to top of each. Refrigerate but let sit at room temperature for 30 minutes before serving.