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1. Preheat the oven to 350 degrees F. Line up 12 cupcake holders on a baking sheet (or put them in muffin cups, if necessary).
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2. Using a stand mixer, cream butter for 3-4 minutes until light and fluffy.
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3. Add sugar and beat for several more minutes.
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4. Crack eggs into a small bowl. Add them one at a time to the butter/sugar, beating well after each addition.
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5. Whisk flour and baking power together in a medium bowl, then mix milk with vanilla extract in a small bowl.
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6. Turn the mixer to the lowest speed, and add half of the dry ingredients to the creamed mixture. Add the milk mixture, and then add the rest of the flour, beating after each addition to ensure all the ingredients are fully incorporated. Don't overmix, though.
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7. Fill the cupcake holders 1/2 full only (you want the cupcakes to bake up flat) and bake for 20-25 minutes, or until lightly browned on top and a toothpick inserted into the center of one of the cupcakes comes out clean.
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8. Allow to cool completely before proceeding with the decorating.
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9. Using a stand mixer, beat the egg whites with the confectioner's sugar until the desired consistency is reached. Thin with 1 tablespoon heavy cream, and additional water (add it a couple of drops at a time) if necessary to keep the icing at a spreadable/pipe-able consistency. The icing will harden as it stands so work quickly while decorating, if possible.
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10. Tint about 1/2 cup of the frosting red and another 1/2 cup blue using food coloring; keep the rest white. Thin with a little water, if necessary, and put colored frostings into pastry bags with a small round tip attached.
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11. To decorate, spread a thin layer of white frosting on each cupcake, then put a colored dot in the center of each cupcake, with concentric circles around the dot (use 1 color or alternate colors for the circles). Using a toothpick, start at the center and drag it through the colors to create the fireworks effect.
