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1
Preheat the oven to 325F degrees, and prepare a cupcake pan with liners.
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2
In a big bowl, beat together the butter and sugar until you obtain a light cream. Add the eggs, one by one, making sure you incorporate well the first before adding the second one.
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3
In a separate bowl combine the flour, baking soda and salt. Add the dry ingredients to the butter mixture, alternating with the milk and finally add the vanilla extract. (and the food coloring if you decide to make your cupcakes colored)
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4
Fill the cupcake liners TO THE TOP of the cupcake liners. This is very important because it will insure you have enough top to cup off.
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5
Bake for 20 minutes, test with a toothpick, and cool on a wire rack.
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6
While the cupcakes are cooling - make the frosting:
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7
In a large bowl, on the medium speed of an electric mixer, beat the cream cheese and butter for about 3 minutes or until smooth. Add the vanilla and beat well. Gradually add the sugar and keep beating until you obtain a very soft cream. Cover and refrigerate the icing for a couple of hours to thicken before using.
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8
When the cupcakes are cooled, take a serrated knife and gently cut off the fluffy tops, right at the paper. Using a small heart-shape cookie cutter, cut out the center of the tops.
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9
Rost the flat top of the cupcake that you just cut and then place back the top.
