Preheat the oven to 350°F/ 180°C and line a muffin tin with cupcake liners.
In a bowl, beat the softened butter and sugar together until light and fluffy. Add the egg and vanilla extract, then slowly blend in the flour and baking powder. Lastly, stir in the milk.
Spoon the batter into the prepared muffin tin, filling each cup halfway. Bake for 12-15 minutes, or until a toothpick inserted into the center comes out clean. Let the cupcakes cool completely.
Icing
For the icing, beat the softened butter until creamy and fluffy. Gradually add the powdered sugar, and if necessary, mix in a splash of milk to reach the desired consistency.
Divide the icing into three bowls and add a drop of food coloring to each. Transfer each colored icing into a piping bag fitted with a star nozzle.
Once the cupcakes have cooled, pipe the colored icing onto each cupcake in a swirling pattern. Top them off with your favorite sprinkles.
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