Preheat oven to 350°F (175°C). Line a muffin tin with cupcake liners.

In a medium bowl, whisk together flour, baking powder, and salt.

In a large bowl, beat butter and sugar until light and fluffy (about 2 minutes).

Add eggs one at a time, beating well after each addition. Stir in vanilla extract.

Gradually add dry ingredients and milk, alternating between the two, until fully combined.

Divide batter evenly into cupcake liners, filling each about ⅔ full.

Bake for 18-20 minutes, or until a toothpick inserted in the center comes out clean.

Let cupcakes cool completely before decorating.

In a large bowl, beat butter until creamy.

Gradually add powdered sugar, vanilla extract, and heavy cream. Beat until smooth and fluffy.

Divide frosting into bowls, then color each portion with different food colors for the hats and beards.

Pipe the Beard – Using a star tip, pipe the gnome’s beard in a zigzag motion around the lower half of each cupcake.

Pipe the Hat – Using a round tip, swirl a tall, pointed gnome hat on top of each cupcake in a fun, whimsical shape.

Add the Nose – Place a white candy pearl where the beard and hat meet to create a gnome’s nose.

Optional Decoration – Add fondant flowers or sprinkles to make each gnome unique.

Display on a tiered cupcake stand for a magical touch!

Serve immediately or store in an airtight container at room temperature for up to 2 days.