Step 1

Preheat the oven to 350°F.

Step 2

In a small mixing bowl, whisk to combine the flour, baking powder and salt.

Step 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.

Step 4

Add the flour mixture and whisk until all the flour is moistened and the batter is smooth.

Step 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.

Step 6

Bake for about 12 minutes, until the tops of the muffins are set and spring back when pressed.

Step 7

Let cool in the muffin pan for 5 minutes, then transfer to a cooling rack to cool completely.

Step 8

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.

Step 9

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.

Step 10

Increase the speed to medium and beat for 2 minutes until fluffy and creamy.

Step 11

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.