Step 1: Bake the Cupcakes

1. Preheat the oven to 350°F (175°C). Line a 12-cup muffin tin with cupcake liners.
2. In a medium bowl, whisk together flour, baking powder, and salt.
3. In a large bowl, cream butter and sugar until light and fluffy.
4. Add eggs one at a time, mixing well after each addition.
5. Stir in vanilla extract.
6. Alternate adding the dry ingredients and milk, beginning and ending with the dry.
7. Fill each cupcake liner about 2/3 full.
8. Bake for 18–22 minutes or until a toothpick comes out clean.
9. Cool completely before decorating.

Step 2: Make the Buttercream Frosting

1. Beat the butter until creamy.
2. Add powdered sugar 1 cup at a time, mixing well after each addition.
3. Add vanilla extract and cream. Beat until fluffy.
4. Divide the frosting into separate bowls and tint each portion with your chosen food colors.

Step 3: Decorate Your Gnome Cupcakes

1. Use the round tip to pipe tall cone-shaped hats in different colors.
2. Switch to the star tip and pipe white or gray frosting below the hat to create a fluffy beard.
3. Place a candy pearl where the beard meets the hat to serve as the gnome's nose.
4. Add optional fondant flowers, sprinkles, or tiny hearts to personalize each gnome.