For the Cupcakes:

Cup of Yum
1. Preheat the oven to 350°F.
2. In a small mixing bowl, whisk to combine the flour, baking powder and salt.
3. In a medium mixing bowl, combine the sugar, cooled butter, egg and vanilla extract. Whisk vigorously for 1 minute until the mixture thickens slightly and lightens in color. (You can also use a handheld electric mixer on medium speed). Whisk in the milk until completely combined.
4. Add the flour mixture and whisk until all the flour is moistened and the batter is smooth.
5. Line a 24-cup mini muffin tin with paper liners. Use a leveled, 1 tablespoon-sized measuring spoon (or triggered cookie scoop) to fill the liners about two-thirds of the way full.
6. Bake for about 12 minutes, until the tops of the muffins are set and spring back when pressed.
7. Let cool in the muffin pan for 5 minutes, then transfer to a cooling rack to cool completely.

For the Buttercream:

1. Meanwhile, in the bowl of a stand mixer fitted with a paddle attachment (or a large bowl, using a handheld mixer), cream the butter and salt for 2 minutes or until creamy.
2. Sift in the confectioner’s sugar and add 1 tablespoon of cream and the vanilla. Beat on low speed for 1 minute, just until combined. If the frosting feels dry, mix in additional heavy cream, 1 teaspoon at a time.
3. Increase the speed to medium and beat for 2 minutes until fluffy and creamy.
4. Transfer to a piping bag fitted with a star tip—pipe about 1½ tablespoons of icing on top of each cupcake. Decorate with sprinkles, if you like.