01 - Preheat oven to 350°F. Line a 12-cup muffin tin with cupcake liners.
02 - Whisk together flour, baking powder, baking soda, and salt in a bowl.
03 - Beat butter and sugar until light and fluffy. Add eggs one at a time, mixing well. Stir in vanilla.
04 - Add half the dry ingredients to wet mixture, then milk, then remaining dry mix. Mix just until combined.
05 - Divide batter evenly among liners. Bake 18-20 minutes until toothpick inserted comes out clean. Cool completely.
06 - Beat butter until creamy. Gradually add powdered sugar, alternating with milk. Mix in vanilla and yellow food coloring to desired shade.
07 - Frost cooled cupcakes generously with yellow buttercream. Optionally dip tops in shredded coconut. Place two mini chocolate chips for eyes and one orange candy for beak.