Preheat the oven to 350 F and line muffin pan with cupcake liners.
In a bowl, sift the dry ingredients of flour and baking powder and keep aside.
Cream the butter and sugar together using a stand mixer (you can also use an electric beater for this), until properly mixed and creamy.
Add in the eggs one by one while mixing. Add in the yogurt and vanilla extract and beat until it's completely incorporated.
Now add in the flour mixture in batches and mix gently.
Using an ice cream scoop, scoop out the batter and fill your liners till 3/4 full.
Bake for 20-25 mins or until a toothpick inserted in the middle comes out clean.
Let it cool down completely.
FOR THE FROSTING:
Cream the butter until it's smooth and creamy, add in the vanilla extract and sugar (in batches) and beat until it has a smooth consistency. Add in the gel food color and mix really well with a spatula, scraping down the sides of the bowl so that the color is mixed properly.
Fill the frosting in a piping bag (I am using an open star tip nozzle here) and frost your cupcakes. Make a tall frosting so that it resembles a tree!