1️⃣ Preheat oven to 350°F (175°C). Line a muffin pan with colorful cupcake liners.
2️⃣ In a bowl, whisk together flour, baking powder, and salt.
3️⃣ In a separate large bowl, cream butter and sugar until light and fluffy (about 2–3 minutes). Beat in eggs, one at a time, then mix in vanilla.
4️⃣ Add dry ingredients in three parts, alternating with milk, beginning and ending with flour. Mix just until combined.
5️⃣ Divide batter evenly into liners, filling about ⅔ full. Bake 18–20 minutes, or until a toothpick comes out clean. Cool completely before frosting.
6️⃣ Make the buttercream: Beat butter until creamy. Gradually add powdered sugar, heavy cream, vanilla, and salt. Beat until fluffy.
7️⃣ Divide frosting into 3–4 bowls and tint each with a different pastel gel color. Fit a piping bag with a large star tip, spoon each color into different sections of the bag, and swirl them together as you pipe.
8️⃣ Frost cooled cupcakes with tall, magical swirls. Sprinkle with glitter, and finish with unicorn toppers.