Preheat oven to 350 F. Line a muffin tin with cupcake liners and set aside.
In a large bowl, mix cake flour, baking soda, and baking powder. Set aside.
In a medium-size bowl, cream butter and sugar. Add eggs and whisk. Then, add milk and vanilla and whisk to combine. Add to the dry ingredients in the larger bowl and mix until smooth.
Pour batter into your cupcake tin, filling each liner ⅔ full.
Bake for about 22 minutes, or until a toothpick inserted in the center comes out clean.
Remove from the oven and allow cupcakes to cool completely before you begin to decorate.
Scoop the frosting into a piping bag with an open star tip*. Make a quarter-size circle in the middle of the cupcake. Starting from the outside, slowly ice the cupcake in a swirl pattern, with each layer slightly overlapping the other. Continue until you are in the center of the cupcake. Push the icing down and quickly pull up to form the tree tip.
Wrap a string of Twizzler Pull 'n' Peel candy around the bottom of the cupcakes to make a tree skirt.
Add rainbow sprinkles and a star at the top. If desired, you can also sprinkle with powdered sugar to mimic snow.
Notes
You can also use a ziplock baggie if you do not have a piping bag or cake decorating tool.