Preheat your oven to 350°F (175°C) and line a cupcake pan with paper liners.

In a medium bowl, whisk together the flour, baking powder, and salt.

In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy, about 3-5 minutes.

Add the eggs one at a time, mixing well after each addition, then stir in the vanilla extract.

Gradually add the dry ingredients to the butter mixture, alternating with the milk, starting and ending with the dry ingredients. Mix until just combined.

Fill each cupcake liner about two-thirds full with batter and bake for 18-20 minutes, or until a toothpick inserted comes out clean.

Let the cupcakes cool completely on a wire rack before frosting.

To make the frosting, beat the softened butter until creamy, then gradually add powdered sugar and heavy cream, mixing until smooth and fluffy.

Divide the frosting into bowls and add food coloring to achieve desired shades.

Frost the cooled cupcakes using a piping bag fitted with a star tip, starting from the outside and working inward.

Add heart-shaped sprinkles on top while the frosting is still soft.

For extra decoration, pipe small rosettes or hearts on top of the cupcakes.

Consider adding edible glitter or small chocolate hearts for final touches.