Preheat the oven to 325 degrees F.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt, set aside.
In large bowl, add the butter and sugar. Beat with an electric hand mixer until light and fluffy. Add the eggs and vanilla and mix well. Slowly alternate between adding the milk and the flour mixture, ending with milk.
Line 2 (12 capacity) cupcake pans with Valentine's Day paper liners. Using a standard ice-cream scoop, fill each liner 2/3 full. Bake until a cake tester inserted in the center comes out clean about 18 to 20 minutes Remove the pans from the oven and put on a wire rack to cool completely.
Frost the cupcakes with Sweet Vanilla Frosting. Use an offset spatula or butter knife to spread the frosting on top of the cooled cupcakes. Decorate with sprinkles and candy hearts. Enjoy with your loved ones!
In a large bowl add the butter and a few cups of sugar. Beat together until combined. Slowly alternate between adding the remaining sugar with the wet ingredients, being careful not to over beat.