Bake the Cupcakes:

Preheat oven to 350°F (175°C) and line a muffin tin with 12 cupcake liners.

In a bowl, whisk together flour, baking powder, and salt.

In a large bowl, beat the butter and sugar until fluffy—about 2–3 minutes.

Add eggs one at a time, mixing well after each. Stir in vanilla.

Add the dry ingredients in two batches, alternating with milk, mixing until just combined.

Divide batter evenly among liners and bake for 18–20 minutes, or until a toothpick comes out clean. Cool completely in the pan.

Soak with Tres Leches:

In a bowl, mix the evaporated milk, condensed milk, and heavy cream.

Use a fork or skewer to poke holes in each cooled cupcake. Spoon or pour a few tablespoons of the milk mixture over each one—slowly so it soaks in.

Refrigerate for at least 2 hours to let the cupcakes absorb the liquid.

Make the Whipped Cream Topping:

In a chilled bowl, beat heavy cream, powdered sugar, and vanilla until soft peaks form.

Pipe or spread the whipped cream on top of each chilled cupcake.

Garnish with a dusting of cinnamon or fresh fruit if desired.