Preheat your oven to 350°F (175°C). Line a mini muffin tin with paper liners.
Mix dry ingredients: In a medium bowl, whisk together flour, sugar, baking powder, and salt.
Cream butter and sugar: In a separate bowl, cream the softened butter and sugar together until fluffy.
Add eggs and vanilla: Beat in the eggs, one at a time, followed by the vanilla extract.
Combine wet and dry ingredients: Gradually add the dry ingredients to the wet ingredients, alternating with the milk, mixing until just combined.
Bake for 12-15 minutes, or until a toothpick inserted into the center comes out clean with just a few moist crumbs.
Cool: Allow the cupcakes to cool completely before frosting.
Frosting: Beat together the butter, powdered sugar, vanilla, and cream until smooth and fluffy. Pipe or spread the frosting onto the cooled cupcakes.
Serve and Enjoy! Decorate as desired with sprinkles, fresh fruit, or a dusting of powdered sugar.