Preheat the oven to 350°F (175°C). Grease a cupcake pan.

In a mixing bowl, cream together the butter and sugar until light and fluffy.

Add the eggs one at a time, mixing well after each addition.

Stir in the milk and vanilla extract.

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

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Fill the cupcake pan with batter, about 2/3 full, and bake for 15-20 minutes or until a toothpick comes out clean.

Let the cupcakes cool completely on a cooling rack.

In a mixing bowl, beat the softened butter until creamy.

Gradually add the powdered sugar, alternating with the heavy cream, until the desired consistency is reached.

Mix in the vanilla extract.

Once the cupcakes are cool, remove them from the pan and arrange them in a circular pattern on a serving platter.

Using a piping bag, frost the tops of the cupcakes generously.

Decorate with sprinkles and fresh fruit if desired.