Preheat the oven to 175°C and line the muffin tin with paper cupcake liners.
In a medium bowl whisk together flour, baking powder, and salt until well combined.
In a separate bowl beat the softened butter and granulated sugar with an electric mixer until light and fluffy, about 2–3 minutes.
Add the eggs to the butter mixture one at a time, beating well after each addition, then mix in the vanilla extract.
Add the dry ingredients to the wet mixture in two additions, alternating with the milk, beginning and ending with dry ingredients, mixing on low just until combined.
Scrape down the sides of the bowl and gently fold the batter with a spatula to ensure everything is evenly incorporated.
Divide the batter evenly among the 12 cupcake liners, filling each about two-thirds full.
Bake the cupcakes for 16–18 minutes, or until a toothpick inserted in the center comes out clean or with a few moist crumbs.
Remove the pan from the oven and let the cupcakes cool in the tin for 5 minutes.
Transfer the cupcakes to a wire rack and let them cool completely for about 25 minutes before frosting.
To make the frosting, beat the softened butter in a medium bowl until creamy and pale, about 2 minutes.
Gradually add the powdered sugar, about 75 g at a time, mixing on low until incorporated, then increasing to medium speed.
Mix in the vanilla extract and pinch of salt, then add 30 ml of cream or milk and beat until smooth and fluffy, adding an extra 5–10 ml of cream if needed to reach piping consistency.
Divide a small portion of frosting into a separate bowl and tint it green with gel food coloring for leaves, then transfer to a piping bag fitted with a leaf or petal tip.
Tint the remaining larger portion of frosting white with a tiny touch of white gel (if using) and place most of it in a piping bag fitted with a small round tip, reserving 2–3 tablespoons in a small bowl.
Tint the reserved 2–3 tablespoons of frosting yellow with gel coloring and place it in a piping bag fitted with a small round tip or simply use the corner of a small plastic bag.
Once the cupcakes are completely cool, spread a thin, even layer of white frosting over the top of each cupcake with an offset spatula or butter knife.
Pipe small white petals around the edge of each cupcake by squeezing small dots and slightly dragging them inward to form daisy petals, working in a circle.
After completing a full ring of petals, add a second inner ring if desired to make the daisy fuller.
Pipe a neat yellow dot in the center of each daisy to form the flower’s middle.
Use the green frosting to pipe one or two small leaves on the edge or side of the daisy for a finishing touch.
Allow the frosted cupcakes to sit at room temperature for 15–20 minutes to let the frosting set slightly before serving.