1. Preheat oven to 350 °F and line muffin tins with paper cups. Beat butter and sugar together until light and fluffy. Add eggs one at a time, beat well after each addition. Blend in vanilla. In a separate bowl, sift flour, baking powder and salt. Add flour to butter mixture in three additions, alternating with milk. Spoon batter into muffin cups, filling 2/3 full and bake for 18 to 20 minutes, until a tester inserted in the center of the cake comes out clean. Allow to cool and store wrapped at room temperature until ready to frost.
2. For frosting, beat all ingredients together (starting on low speed and working to high once icing sugar is incorporated) until smooth. Adjust consistency as needed by adding more milk or icing sugar (warm weather days may require more sugar to hold frosting).
3. To assemble, pipe frosting onto cupcake with a large star tip. Top each cupcake with a rose or rose petals and whole strawberries. Arrange cupcakes on a tiered stand, which can be purchased at a cake supply store. Alternately, you can stack cake bases on wine glasses for an elegant effect.