Preheat the oven to 350°F (175°C).

In a bowl, cream together the softened butter and sugar until light and fluffy.

Add eggs one at a time, mixing well after each addition, then mix in the vanilla.

In another bowl, mix together the flour, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture, alternating with milk, until fully combined.

Spoon the batter into a lined cupcake pan and bake for 18-20 minutes, or until a toothpick comes out clean.

Let cupcakes cool completely on a wire rack.

Beat the butter until creamy, then gradually add powdered sugar, mixing well.

Add vanilla extract and milk until you achieve a smooth, spreadable consistency.

Spread or pipe frosting onto each cooled cupcake.

Using gel icing, create a squiggle pattern across the cupcake to mimic light wiring.

Place mini M&Ms or similar candies along the 'wire' for light bulbs.

Finish with a dot of white icing on each candy for a twinkling effect.