• Preheat the oven to 375°F (190°C) and line a 12-cup muffin tray with paper liners.
• In a stand mixer, beat the butter and sugar on medium speed until light and fluffy.
• Add the egg, vanilla extract, and milk. Mix until smooth.
• In a separate bowl, sift together the flour, baking powder, and salt.
• Gradually add the dry ingredients to the wet mixture, mixing on the lowest speed until just combined.
• Fill each muffin cup about ⅔ full with the batter.
• Bake for 18–20 minutes, or until a toothpick inserted into the center comes out clean.
• Let cupcakes cool completely on a wire rack before frosting.

Make the Frosting:

• In a stand mixer on low speed, cream the softened butter.
• Gradually add the powdered sugar in ½-cup increments, mixing until fully combined.
• Increase speed to medium-high and beat for 1 minute.
• Add the vanilla extract and heavy cream. Beat for another minute until frosting is light and fluffy.
• Transfer frosting to a piping bag and frost the cooled cupcakes.
• Notes
• Store cupcakes in an airtight container at room temperature for up to 2 days or refrigerate for up to 5 days.
• Unfrosted cupcakes can be frozen for up to 3 months. Thaw completely before frosting.
• Customize your cupcakes with sprinkles, food coloring, or themed decorations.