Preheat your oven to 350°F (175°C). Line a muffin tin with cupcake liners.

In a large mixing bowl, whisk together the flour, baking powder, and salt.

In another bowl, cream together the softened butter and granulated sugar until light and fluffy.

Add the eggs to the butter mixture one at a time, mixing well after each addition. Stir in the vanilla extract. Gradually add the dry ingredients to the wet mixture, alternating with the milk, until the batter is smooth.

Divide the batter evenly among the cupcake liners, filling each about two-thirds full. Bake for 18-20 minutes or until a toothpick inserted into the center comes out clean.

Allow the cupcakes to cool in the pan for a few minutes before transferring them to a wire rack to cool completely.

In a large mixing bowl, beat the softened butter until creamy. Gradually add the powdered sugar, one cup at a time, mixing well after each addition.

Pour in the heavy cream and vanilla extract, beating until the buttercream is light and fluffy.

Divide the buttercream into four bowls. Add a few drops of food coloring to each to create pastel shades. Mix until colors are evenly distributed.

Spoon each colored buttercream into separate piping bags. Pipe swirls of pastel buttercream onto each cooled cupcake. Use optional decorations like edible flowers or sprinkles.

Serve cupcakes immediately or store them in an airtight container until ready to serve.

Store cupcakes in a cool, dry place for up to three days. For longer storage, freeze unfrosted cupcakes and frost them fresh when needed.