01 - Preheat oven to 350°F. Line a standard 12-cup muffin tin with themed cupcake liners.
02 - Whisk together flour, baking powder, and salt in a mixing bowl.
03 - In a separate bowl, beat softened butter and granulated sugar with an electric mixer until pale and fluffy. Incorporate eggs one at a time, mixing well after each addition. Blend in vanilla extract.
04 - Add dry ingredients in three portions, alternating with milk, starting and finishing with the flour mixture. Mix on low speed until just combined.
05 - Evenly divide batter among prepared liners. Bake for 18–20 minutes until a toothpick inserted in the center emerges clean. Transfer to a wire rack and cool completely.
06 - Beat butter at medium speed until creamy. Add powdered sugar gradually, alternating with milk and vanilla. Whip on high until light and airy.
07 - Divide frosting evenly into three bowls. Tint one bowl red, one blue, and leave one white. Fit a piping bag with a large star tip. Alternate spoonfuls of each color into the bag for a multicolored swirl effect.
08 - Pipe tall swirls of tricolor buttercream onto each cooled cupcake. Garnish with red, white, and blue sprinkles and add star-shaped candies or sugar pearls as desired. Place festive toppers or sparklers just before serving, ensuring they are removed before eating.