Preheat your oven to 350°F (175°C) and line a muffin tin with cupcake liners.
In a large bowl, whisk together the flour, sugar, baking powder, baking soda, and salt.
In another bowl, combine the melted butter, milk, and vanilla extract.
Pour the wet mixture into the dry ingredients and mix until just combined.
Divide the batter evenly among the cupcake liners and bake for 18-20 minutes.
Allow the cupcakes to cool completely before frosting.
To make the frosting, beat the softened butter until creamy.
Gradually add in the powdered sugar and mix until combined.
Add milk and food coloring to reach desired frosting consistency and color.
Pipe the frosting onto the cooled cupcakes in a swirl to create a tree shape.
Decorate with sprinkles to mimic Christmas tree ornaments.
