Line muffin tins with cupcake liners and set aside.
In a large bowl, mix together the flour, salt, and baking powder.
In another bowl, beat the butter and sugar and until combined and creamy.
Beat in the room temp eggs one at a time. Add in the vanilla.
Add in the sour cream until mixed in well.
Slowly add in the dry ingredients until combined, careful not to over-mix.
Using a spoon, gently mix in the ½ of sprinkles.
Fill the cupcake liners just a little over half way full and bake for about 18 minutes. Check with a toothpick in the center of a cupcake to see if it is done.
Allow cupcakes too cool completely before frosting.
Buttercream Frosting
Beat together the unsalted butter and the shortening until creamy.
Add in the vanilla and half of the powdered sugar, beating well.
Add in half of the milk and add in the rest of powdered sugar.
Beat until the frosting is well combined and creamy.
Add in the remaining milk if needed to make frosting easy to pipe if desired.