Preheat your oven to 350 degrees F (175 degrees C) and line a muffin pan with either paper or foil liners.
Mix the flour, baking powder, baking soda, cocoa, and a touch of salt in a bowl. Keep this aside for later use.
In a larger bowl, whip the butter and sugar until it's fluffy and light in color. This mixture forms the base of your cupcakes.
Add the eggs to the butter and sugar mixture one by one, thoroughly mixing after each addition, then blend in the vanilla extract.
Alternately mix in the dry ingredients and milk to the butter mixture, ensuring a smooth consistency.
Pour the batter into the liners, filling each about three-quarters full.
Bake in the oven for 15 to 17 minutes, or until a toothpick comes out clean when inserted into a cupcake.
Allow the cupcakes to cool down completely before you start frosting them.
In a standing mixer with a whisk attachment, blend icing sugar and butter on low speed until combined, then increase to medium speed for three minutes.
Add vanilla extract, a bit of pink food coloring, and cream, and continue to beat for an additional minute, adjusting the cream as necessary to achieve the right spreading consistency.