Preheat oven to 350 degrees. Spray a cupcake pan with non-stick spray or line the wells with cupcake liners.
In a large mixing bowl, using a hand mixer or in the bowl of a stand mixer fitted with paddle attachment, cream together the sugar and butter until combined and fluffy.
1 ½ cups granulated sugar, ½ cup (1 stick) unsalted butter
Add in the eggs, one at a time, mixing between each egg. Continue mixing for another 3-5 minutes until the batter is light and fluffy. Set aside.Note: the more air incorporated into the batter will give the cupcakes a light and fluffy texture. So be sure to mix for the full time. 3 large eggs
In a medium bowl, sift together the dry ingredients: flour, baking powder, and salt.
2 cups all-purpose flour, 2 teaspoons baking powder, ¼ teaspoon kosher salt
Add half of the flour mixture into the wet ingredients and then half of the milk, alternating each one and mixing between each addition. Fold in the vanilla extract. Be sure to scrape the bottom of the bowl to mix everything together. 1 cup whole milk, 1 ½ teaspoon vanilla extract
Scoop batter into each wrapper, filling halfway, and bake for 18-22 minutes. Test with a toothpick inserted into the middle to ensure doneness.
Cool completely on a wire rack before frosting.
In a large bowl, using a hand electric mixer or in the bowl of a stand mixer fitted with paddle attachment, beat together the softened butter, cocoa powder, and powdered sugar until smooth and creamy. Mix in the vanilla extract. 1/2 cup (1 stick) unsalted butter, 1/4 cup unsweetened cocoa powder, 1 cup powdered sugar, 1 teaspoon vanilla extract
Add in 2 tablespoons heavy cream and mix until well combined. If the frosting is too thick to spread or pipe then add in the remaining cream/or milk/ and mix until combined.
2-4 tablespoons heavy whipping cream or milk
The cupcakes can be frosted by spreading on with a butter knife or flat icing spatula or piping with a bag (see Frosting Tip below). To easily fill a piping bag: add the piping tip and place the bag tip side down into a tall glass. Fold the top edge over the outside of the glass. Scoop the frosting into the bag, lift the edges out of the glass and twist or tie off the end of the piping bag. If using a topping on the cupcakes, add sprinkles or candy to the cupcake directly after frosting each one as the frosting will start to set and make it hard to stick.
Optional: toppings of your choice to put on the frosting. I used sprinkles