VANILLA CUPCAKES WITH BUTTERCREAM ICING

Steps:

• Preheat oven to 350 degrees. Line cupcake pans with liners; set aside. In a medium bowl, whisk together flour, baking powder, and salt. In a large mixing bowl, cream together butter and sugar until light and fluffy. Add eggs, one at a time, mixing until incorporated; scrape down sides of bowl, and beat in vanilla.
• Add flour mixture and milk alternately, beginning and ending with flour. Scrape down sides and bottom of bowl.
• Divide batter evenly among liners, filling each about three-quarters full. Bake until tops spring back when touched, about 20 minutes, rotating pan once if needed. Transfer to a wire rack; let cool for 5 minutes. Remove cupcakes from pan, and let cool completely on wire rack.
• For the hat, score a circle in center of cupcake. Cut a cone with knife at an angle, rotating cupcake as you go. Using a wide round piping tip or a resealable plastic bag with one corner cut off, pipe buttercream into the cavity and on top for the head. Use gumdrops for the collar and a cinnamon candy for the nose; insert chocolate sprinkles for eyes. Use more buttercream and multicolored sprinkles to create a pom-pom for the hat.