Heat oven to 350F. Put paper liners in a 12-cup muffin tin.

To make cake:

Cream the butter, sugar, and eggs together until fluffy. Add the vanilla and milk, mix well. Combine the flour, baking powder, and salt in a bowl. Slowly mix the dry ingredients into the wet and mix until combined. Stir in the Pop-Tarts

Bake for 20-25 minutes. Cool completely before frosting.

To make frosting:

Put the sugar and egg whites in a double boiler; whisk constantly until sugar is dissolved and the mixture is 140F.

Transfer mixture to another bowl and beat on medium-high for about 10 minutes or until mixture is cool and fluffy. Continue beating until stiff, glossy peaks form.

Reduce speed to medium-low; add butter a tablespoon at a time, beating well after each addition. Beat in vanilla and food coloring, if desired.

Frost cooled cupcakes, and top with an additional Pop-Tart piece if you wish!

Makes 12 cupcakes.