Heat oven to 350 degrees. Line mini cupcake pan with liners and set aside.

In a medium bowl, sift together flour, baking powder, and salt.

In the bowl of an electric mixer or hand mixer, cream butter and sugar until light and fluffy using the paddle/beaters attachment . Add eggs one at a time, scraping the sides of the bowl as necessary. Beat in vanilla.

Add flour mixture and milk alternatively, beginning and ending with flour.

Divide batter evenly among liners, about three-quarters full each. Bake until golden and when the tops spring back to touch, about 8 to 10 minutes. Transfer to wire rack; cool completely.

Beat softened butter in a bowl of a stand or hand mixer until it is creamy. Add in the cocoa powder and icing sugar alternating with the milk and continue beating to get a smooth consistency. You can either add little amounts of milk if you want a softer consistency or add powdered sugar/ cocoa powder if you want a thicker consistency.