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 - In a large bowl, beat butter and sugar until light and fluffy. Add eggs one at a time, mixing well after each addition. Stir in vanilla.
04 - Add half the dry ingredients to the butter mixture, followed by milk, then remaining dry ingredients. Mix just until combined.
05 - Divide batter evenly among liners. Bake for 18-20 minutes until a 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 until desired color is achieved.
07 - Generously frost cooled cupcakes with yellow buttercream. Optionally dip tops in shredded coconut for texture. Add two mini chocolate chips for eyes and one orange candy for the beak.