Preheat and prepare the pan

• Preheat the oven to 180 °C.
• Line the muffin pan with cupcake liners.

Make the cupcake batter

• Beat the softened butter with the sugar until light and fluffy.
• Add the eggs one at a time, then the vanilla extract.
• Whisk the flour, baking powder and salt together, then fold into the batter alternately with the milk.

Bake the cupcakes

• Divide the batter between the cupcake liners, filling them about two-thirds full.
• Bake until a skewer comes out clean.
• Let cool completely on a rack.

Make the green frosting

• Beat the cream cheese with the powdered sugar until smooth.
• Add the green food coloring and mix until evenly colored.

Decorate

• Transfer the frosting to a piping bag and swirl it over the cooled cupcakes.
• Top each cupcake with a red heart sprinkle.