Combine the flour, baking powder and salt in a bowl. In a separate bowl, beat the butter and sugar with an electric mixer until pale and fluffy. Add the vanilla extract and egg and mix to combine. Add the dry ingredients in 2 additions, alternating with the milk. Divide the batter in half and dye one half red.

Spoon the red batter into a cupcake tin lined with cupcake liners, then spoon the white batter on top. Gently swirl with a knife and bake at 350F for 15-18 minutes, until fully cooked. Cool completely.

Cream the butter with an electric mixer until pale and fluffy. Add the vanilla extract and beat until combined. Add the confectioner’s sugar one cup at a time and beat for 3-5 minutes, until fluffy. Divide the buttercream into 3 bowls and dye it peach, red and white. Place the white buttercream in a piping bag fitted with a large, round piping tip.

Spread an even layer of peach buttercream onto each cupcake and smooth the surface. Smooth some red buttercream to create the hat portion. Pipe a large white dollop for the pompom of the hat and small white dollops around the rim of the hat. Pipe more dollops to create his beard.

Stick 2 chocolate chips on the cupcake as the eyes and a red smartie or m&m for the nose. Enjoy!