Preheat the oven to 190°C (375°F) and line a muffin tin with 12 paper cases.

Add the sugar and cream together until pale, light, and fluffy.

Beat in the eggs one at a time, mixing well after each addition so the batter stays smooth.

Stir in the milk and vanilla extract until fully combined.

Sift the flour and salt into the bowl, then gently fold in with a spatula until just combined. Be careful not to overmix.

Scoop the batter evenly into the cupcake cases, filling each about ¾ full.

Bake for 18–20 minutes, or until the tops are golden and spring back when pressed lightly. A skewer inserted into the middle should come out clean.

Let the cupcakes cool in the tin for 5 minutes, then transfer to a wire rack to cool completely before frosting.

In a stand mixer with a paddle attachment, whip the butter on medium speed for 3–4 minutes until very smooth.

Add half the sifted icing sugar and mix slowly at first, then beat until creamy.

Add the vanilla extract and salt, then gradually mix in the remaining icing sugar.

Beat for 3–4 minutes until light, fluffy, and smooth. If the buttercream feels too thick, add 1–2 teaspoons of milk.

Spoon into a piping bag and decorate the cooled cupcakes with swirls of buttercream.