Preheat the oven to 350°F (175°C) and line a muffin tin with cupcake liners.

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

In another bowl, beat the butter until creamy, then add the milk, eggs, and vanilla extract. Mix until combined.

Gradually add the dry ingredients to the wet ingredients and mix until just combined.

Fill each cupcake liner about 2/3 full with batter and bake for 18-20 minutes or until a toothpick comes out clean.

Allow the cupcakes to cool completely.

In a bowl, whisk together the sweetened condensed milk, evaporated milk, and whole milk.

Poke holes in the cooled cupcakes with a toothpick and slowly pour the milk mixture over each cupcake, allowing it to soak in.

In a mixing bowl, beat the heavy cream, powdered sugar, and vanilla extract until soft peaks form.

Top each soaked cupcake with a generous dollop of whipped cream.