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Preheat oven to 350°F. Line a mini cupcake pan with mini cupcake liners.
Combine the flour, baking powder, and salt in a small bowl and set aside.
In the bowl of an electric mixture, add the butter and sugar and mix until blended.
Add the eggs, then the vanilla. Gradually add the flour mixture, alternating with the heavy cream, until everything is well combined.
Fill each cupcake well about ½ to ⅔rds full.
Bake for 12-15 minutes, or until a toothpick inserted into the center comes out clean. Remove from the pan and allow to cool.
Combine the powdered sugar, butter, 2 tablespoons of heavy cream and vanilla extract in a mixing bowl.
Beat with a whisk attachment, on low speed, then medium, until well blended and creamy, adding more heavy cream, if needed.
Top the cooled cupcakes with the vanilla buttercream using a piping bag and tips, a spatula, or butter knife.
Decorate with sprinkles and/or candy, if desired.