In a bowl, mix the flour, baking powder, salt, and sugar. Set aside.
In another bowl, beat together the milk, egg, vanilla, and butter.
Mix in the dry ingredients into the wet ingredients.
Preheat the oven to 350 F or 176 C.
Line your cupcake pan with cupcake liners.
Fill the cupcake liners ¾ full and bake for 15 to 18 minutes.
Let the cupcake cool after baking.
For the frosting, beat the cream cheese and butter until light and creamy.
Slowly mix in the powdered sugar. Mix in the vanilla.
If you want your frosting to have different colors, you may use food coloring.
Transfer the frosting to a piping bag with a piping tip of your choice.
Pipe out the frosting to the cupcakes and you may use sprinkles to decorate.
Enjoy your cupcake!