Heat oven to 350°F. Line 12 regularsize (21⁄2-in.-diam) muffin cups with paper liners.
Beat butter, sugar, baking powder and salt in a large bowl with mixer on high speed 1 minute or until well blended. Add eggs; beat 2 minutes or until fluffy. Reduce speed to low; beat in milk and vanilla (batter may look curdled). Beat in flour just until blended. Spoon into lined cups.
Bake 20 to 25 minutes until a wooden pick inserted in center of cupcakes comes out clean. Cool in pan on a wire rack 5 minutes before removing from pan to rack to cool completely.
To decorate: Spread 1 cup frosting on cupcakes. Place each color sugar on a separate small plate. Lightly press edge of cupcakes in sugar to coat. Divide remaining frosting between 2 small bowls or cups. Color frosting in 1 bowl red, the other blue. Spoon each into a decorating bag. Pipe frostings on cupcakes or decorate as desired.
TIP These cupcakes are delicious, but you can substitute other unfrosted cupcakes, purchased or homemade.
Planning Tip: May be made up to 1 day ahead. Store airtight in a cool place or refrigerate.
calories 303 fat 14g saturated fat 7g cholesterol 56mg sodium 232mg carbohydrate 42g fiber 0g
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