Preheat the oven and prepare cupcake liners in a baking tray.

In a mixing bowl, combine all-purpose flour, granulated sugar, baking powder, and salt.

Add softened butter, eggs, milk, and vanilla extract to the dry ingredients.

Mix until the batter is smooth and well combined.

Fill cupcake liners with the batter and bake in the preheated oven for 20 minutes.

Allow cupcakes to cool completely before frosting.

For the frosting, beat together unsalted butter, powdered sugar, heavy cream, and vanilla extract until creamy.

Frost the cooled cupcakes with the prepared frosting.