Preheat oven to 350. Line 3 (12 cupcake) pans with liners and set aside.

Combine milk and vanilla in a measuring cup.

Beat butter at medium speed in a stand mixer until it is creamy. Add in sugar and beat until fluffy.

Sift together flour and baking powder in a separate bowl. Add flour into butter mixture alternating with milk mixture making sure to begin with the flour and end with the flour.

Beat egg whites at a medium speed in a separate bowl until stiff peaks form. Fold into egg whites into batter carefully.

Fill each cupcake liner 2/3 full. Bake for 18 minutes or until a toothpick inserted in the center comes out clean. Let cool completely before frosting.

In a large mixing bowl beat butter and shortening on medium speed until creamy. Slowly beat in powdered sugar adding one cup at a time. Add salt and vanilla and mix until combined. Mix in water slowly adding more or less until frosting is of desired consistency. Tint frosting with desired food gel color and mix until combined.

Fill piping bag with an 809 piping tip and top cupcakes with frosting.