1. Cream the soft butter with the sugar until fluffy.
2. Add the eggs one at a time.
3. Sift in the flour and baking powder, then loosen the batter with the milk.
4. Divide into muffin cases and bake at 180°C for 18-20 minutes. Cool completely.
5. For the buttercream, beat the soft butter with the icing sugar and cocoa until glossy.
6. Pipe onto the cooled cupcakes.
Tip: The butter must be at room temperature for the frosting, or it will stay lumpy.
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