Using a stand mixer, beat together the Butter (1/2 cup) and Granulated Sugar (3/4 cup). Then add in the Egg (2), Vanilla Extract (2 teaspoon), All-Purpose Flour (3/2 cup), Baking Powder (3/2 teaspoon), Salt (1/4 teaspoon),and Whole Milk (1/2 cup). Combine everything well.
Onto a muffin tin lined with cupcake paper, add a scoop of the batter into each liner paper. Bake them under 350 degrees F (180 degrees C) for about 20 minutes.
To make the frosting, blend together the Butter (1/2 cup), Powdered Confectioners Sugar (16 ounce), Heavy Cream (2 tablespoon) and Vanilla Extract (1 teaspoon).
Decorate the cupcakes with the frosting and serve!