Preheat the oven to 350°F (175°C) and line a cupcake tin with paper liners.

Mix the dry ingredients – In a bowl, whisk together the flour, baking powder, and salt. Set aside.

Cream the butter and sugar – In a separate bowl, beat the butter and sugar until light and fluffy.

Add eggs and milk – Mix in the eggs one at a time, then add the milk and vanilla extract, blending until smooth.

Incorporate the cotton candy flavoring – Stir in the cotton candy flavoring to give the batter its signature sweet taste.

Combine wet and dry ingredients – Gradually mix the dry ingredients into the wet mixture until just combined. Do not overmix.

Fill the cupcake liners – Spoon the batter into the liners, filling each about 2/3 full.

Bake – Place in the oven and bake for 18-20 minutes or until a toothpick inserted in the center comes out clean.

Cool and decorate – Let the cupcakes cool completely before frosting and decorating with cotton candy, sprinkles, or colorful frosting.