Step 1
Preheat the oven to 350 degrees F (175 degrees C). Line two 12-cup muffin tins with muffin cups.
Step 2
Combine flour baking powder baking soda and salt in a medium-sized bowl. Set aside.
Step 3
Combine milk vegetable oil and vanilla extract in a separate bowl. Set aside.
Step 4
Beat sugar and butter with an electric mixer until light and fluffy; add eggs one at a time beating well after each addition. Mix in flour and milk mixtures alternatively both beginning and ending with flour until thoroughly combined. Spoon batter into the prepared muffin cups filling each 3/4 full.
Step 5
Bake in the preheated oven until golden and a toothpick inserted into the center of a cupcake comes out clean 15 to 20 minutes. Let cool completely before transferring to a wire rack.
Step 6
Meanwhile place a medium-sized mixing bowl and whisk into the freezer for 5 to 10 minutes.
Step 7
Beat cream cheese and sugar in a large mixing bowl with an electric mixer until smooth. Add vanilla and salt; combine. Set aside.
Step 8
Remove the medium-sized mixing bowl and whisk out of the freezer. Pour heavy whipping cream into the bowl and whip until stiff peaks are about to form. Add confectioners' sugar and vanilla; whip until stiff peaks form making sure not to overwhip.
Step 9
Mix together cream cheese and whipped cream mixtures until combined. Frost cooled cupcakes and top with strawberries and blueberries.