Instructions: Preheat the oven to 350 degrees Fahrenheit. Cupcake liners should be used to line a muffin tin. In a medium mixing bowl, combine the flour, baking powder, baking soda, and salt. In a large mixing bowl, cream together the butter and sugar until light and fluffy. One at a time, add the eggs, beating well after each addition. Incorporate the vanilla extract. In three parts, add the dry ingredients to the wet ingredients, alternating with the milk, and beat until just combined. Fill each cupcake liner about halfway with batter. Bake for 18-20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Allow to cool completely after removing from the oven. In a large mixing bowl, cream the butter until it is light and fluffy. Beat in the powdered sugar, milk, and vanilla extract until smooth. Add one drop of pink food coloring at a time until you reach the desired shade of pink. Fill a piping bag fitted with a large round tip with the pink icing. Pipe the icing onto the cooled cupcakes, beginning at the outside edge and working your way inward. Sprinkle the tops of each cupcake with heart-shaped sprinkles. Serve and have fun.