Preheat your oven to 350°F (175°C) and line a cupcake pan with paper liners.

In a large mixing bowl, cream together the softened butter and sugar until light and fluffy. Then, beat in the eggs, one at a time, adding the vanilla extract.

In another bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet mixture, alternating with the whole milk, and mix until just combined.

Pour the batter into the prepared cupcake liners, filling them about two-thirds full.

Bake for 20-25 minutes, or until a toothpick inserted into the center comes out clean. Allow them to cool in the pan for a few minutes before transferring to a wire rack.

While the cupcakes cool, whisk together the sweetened condensed milk, evaporated milk, and whole milk in a bowl.

Once the cupcakes are cool, poke several holes in the tops using a fork or toothpick and pour the tres leches mixture over the cupcakes, ensuring they soak up all the creamy goodness.

After letting them absorb the milk mixture for a few hours (or even overnight for best results), top with whipped cream and fruit if desired.