Set your oven to 350°F (175°C) and line a cupcake tin with liners.
In a bowl, whisk flour, baking powder, and salt together. Set aside.
Beat softened butter and sugar until light and fluffy.
Add eggs one at a time, mixing well. Stir in vanilla extract.
Gradually add dry ingredients, alternating with milk, until smooth.
Divide a portion of the batter into two small bowls—tint one pink and the other blue.
Fill each liner halfway with plain batter, spoon a small amount of colored batter in the center, then cover with more plain batter.
Bake for 18-20 minutes or until a toothpick inserted comes out clean. Let cupcakes cool completely.
Beat butter until creamy, then slowly add powdered sugar, vanilla, and heavy cream until fluffy.
Pipe frosting onto cupcakes, add decorations, and serve for the big surprise!