Grease and lightly flour twenty-four 2-1/2-inch muffin cups or line with paper bake cups. Stir together all-purpose flour, baking powder, and salt. Beat margarine or butter with an electric mixer on medium to high speed until softened. Add sugar and vanilla; beat until combined. Add eggs, one at a time, beating well after each. Alternately add flour mixture and milk, beating on low to medium speed after each addition just until mixed. Pour into the prepared muffin cups.

Bake in a 350 degree F oven for 20 to 25 minutes or until a wooden toothpick inserted in centers comes out clean. Cool in pans 5 minutes. Remove from pans. Cool completely on wire rack.

Prepare Butter Cream Frosting and divide into 6 equal portions. Frost 4 cupcakes with first portion; sprinkle with multicolored nonpareils.

To second portion of frosting, stir in lemon juice, lemon peel, and yellow food coloring, adding a little additional powdered sugar, if necessary. Frost 4 cupcakes; sprinkle with coconut.

Dissolve coffee crystals in hot water; add to third portion of frosting. Frost 4 cupcakes; top with chocolate sprinkles.

To fourth portion of frosting, stir in cocoa powder, adding a little additional milk, if necessary. Frost 4 cupcakes; sprinkle with colored chocolate sprinkles.

To fifth portion of frosting, stir in maple flavoring. Frost 4 cupcakes; sprinkle with walnuts. To the last portion, stir in raspberry flavoring or peppermint extract and red food coloring. Frost remaining 4 cupcakes. Sprinkle with multicolored coarse sugar. Makes 24 cupcakes.

Beat 1/2 cup margarine or butter and 1 teaspoon vanilla until fluffy. Gradually add 4 cups sifted powdered sugar alternately with 1/4 cup milk beating well after each addition. Beat in additional milk, if necessary, to make of spreading consistency.

Prepare cupcakes; cool but do not frost. Place in airtight freezer container; seal, label, and freeze up to 1 month. Thaw overnight before frosting. Prepare frosting; cover and chill up to 24 hours. Allow frosting to come to room temperature before using.