1. Heat oven to 350 degrees F. Line 18 muffin cups with baking liners. In one bowl, combine flour, baking powder, and salt. In another large bowl, use an electric mixer on high speed to beat butter and sugar until light and fluffy, about 4 minutes. Add eggs and vanilla, beating to combine. Reduce mixer speed to low, and alternately add flour mixture and milk.
2. Pour batter into the lined muffin cups. Bake 25 minutes or until toothpick inserted in center comes out clean.Make frosting:
3. In a large bowl, with electric mixer on high, beat butter until fluffy, about 4 minutes. Gradually add confectioners' sugar until combined. Add milk and beat until fluffy. Beat in vanilla. Tint frosting pale orange; frost cooled cupcakes. Use chocolate chips for eyes, and pipe a smile onto each cupcake face with chocolate tubed frosting.