01 - Preheat oven to 350°F. Line a 12-cup muffin tin with cupcake liners.
02 - In a medium bowl, whisk together flour, baking powder, baking soda, and salt. Set aside.
03 - In a large bowl, beat the butter and sugar until light and fluffy, about 2–3 minutes.
04 - Add eggs one at a time, beating well after each addition. Mix in vanilla extract.
05 - Add half the dry ingredients to the wet mixture and mix on low speed. Add the milk, then the remaining dry ingredients, mixing just until combined.
06 - Divide batter evenly among cupcake liners, filling each about 2/3 full.
07 - Bake for 18–20 minutes, or until a toothpick inserted into the center comes out clean. Cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.
08 - Beat softened butter on medium speed until creamy. Gradually add powdered sugar, 1 cup at a time, beating well after each addition. Add vanilla extract and 2 tablespoons milk or cream; beat until fluffy. Add more milk if needed for a smooth texture.
09 - Add pink food coloring, a little at a time, mixing until the desired shade is reached.
10 - Frost cooled cupcakes using a piping bag fitted with a star tip, or spread with a spatula. Decorate with edible pearls, sprinkles, or themed toppers as desired.