Cream butter and sugar until light and fluffy.
Add eggs one at a time, then mix in vanilla.
Sift in flour and baking powder.
Add milk gradually and fold into a smooth batter.
Fill cupcake liners about ⅔ full.
Bake at 180°C (350°F) for 18–22 minutes.
Cool completely.
Pipe the vanilla buttercream and decorate with sugar pearls.
