Combine sugar, ½ cup of softened unsalted butter, the flour, vanilla extract, ½ cup milk, salt, baking powder and eggs.
Using a hand mixer on medium speed, mix until cupcake batter is smooth.
Then fill each cupcake liner with ½ cup of mixture.
In a 350-degree preheated oven, bake cupcakes for about thirteen minutes.
Remove from oven and for best results, check for doneness. You can do this by inserting a toothpick or fork into the center of the cupcakes. When it comes out clean, it is ready.
Allow to cool completely on a wire rack.
Combine the powdered sugar, ½ cup of melted butter, and ¼ cup milk.
Using a hand mixer on low speed, mix until all is completely blended. Refrigerate for one hour to make it firm.
With a butter knife, spread a thin layer of icing onto each cupcake.
With a small cookie dough scoop or a larger ice cream scoop, scoop out icing. Place the balls of icing onto the thin layer of icing. Another option is using a piping bag to add the snowballs with.