These pretty little treats are a hit at any party or afternoon tea.
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Preheat oven to 350F.
In large bowl, beat butter, sugar and egg until smooth. Add milk and vanilla and mix thoroughly.
In a separate bowl, combine flour, baking powder and salt.
Add dry ingredients to wet ingredients and mix well.
Line a muffin tin with cupcake liners and fill each 2/3 full with batter.
Bake for 15 minutes or until toothpick inserted in centre comes out clean.
Cool fully before icing.
Whip cream together with icing sugar until light and fluffy.
Add vanilla and whip a few seconds further.
Carefully slice the top off each cupcake and cut each top in half.
Spoon a dollop of whipped cream and then jam into the centre of each cupcake.
Place the two halves on top to look like butterfly wings.
Dust with icing sugar.