To make cupcakes

1. Preheat oven to 180 °C (350 °F) and line 12 medium muffin wells with paper cases.
2. In a large mixing bowl cream butter and sugar until light and fluffy.*
3. Add vanilla and stir to combine.
4. Beat in eggs one at a time then mix in the flour.
5. Spoon into prepared paper cases and bake for 20 minutes or until golden and a cake tester/toothpick inserted into the middle comes out clean.
6. After removing from oven, leave cupcakes in the tin for 5 minutes before transferring to a wire rack to cool completely.

To make icing

1. Place butter in a small heatproof bowl/mug and add water and stir to dissolve
2. Add icing sugar and mix thoroughly (mixture should be a thick but spreadable consistency).
3. If too thick add more water 1 -2 drops at a time, if too runny add more icing sugar 1 tablespoon at a time.
4. Spread cupcakes with prepared icing and top with sprinkles of your choice.