Prepare the Cupcakes

1. Preheat Oven: Preheat your oven to 350°F (175°C). Line a 12-cup muffin tin with paper liners.
2. Mix Dry Ingredients: In a medium bowl, whisk together flour, baking powder, and salt.
3. Cream Butter and Sugar: In a large bowl, beat softened butter and granulated sugar until light and fluffy.
4. Add Eggs and Vanilla: Beat in eggs one at a time, then add vanilla extract.
5. Combine with Dry Ingredients: Gradually add the dry ingredients to the wet mixture, alternating with milk, until just combined.
6. Fill and Bake: Spoon batter into prepared liners, filling each about two-thirds full. Bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean.
7. Cool: Let cupcakes cool in the pan for 5 minutes before transferring them to a wire rack to cool completely.

Make the Frosting

1. Cream Butter: In a large bowl, beat softened butter until creamy.
2. Add Sugar and Milk: Gradually add powdered sugar, alternating with milk, beating until fluffy.
3. Flavor and Color: Mix in vanilla extract, then add green food coloring until the desired shade is achieved.

Assemble the Christmas Trees

1. Frost the Base: Spread a thin layer of frosting over the top of each cupcake.
2. Pipe the Trees: Transfer frosting to a piping bag fitted with a star tip. Pipe a swirl of frosting onto each cupcake to create a tree shape.
3. Decorate: Add sprinkles, sugar pearls, and a candy star to each tree.