Preheat your oven to 350°F (175°C) and prepare a cupcake pan with liners.
In a large bowl, cream together the softened butter and granulated sugar until light and fluffy.
Add the eggs one at a time, beating well after each addition, then mix in the vanilla extract and dulce de leche.
In a separate bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the butter mixture, alternating with the milk.
Spoon the batter into the prepared cupcake liners, filling each about 2/3 full.
Bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean.
Remove the cupcakes from the oven and allow them to cool in the pan for 5 minutes before transferring them to a wire rack to cool completely.
While the cupcakes cool, whip the heavy cream in a mixing bowl until soft peaks form, then gradually add the powdered sugar.
Once the cream is whipped to stiff peaks, gently fold in the dulce de leche until well combined.
Once the cupcakes are fully cooled, frost them generously with the dulce de leche whipped cream.
Drizzle additional dulce de leche on top for an extra layer of flavor and visual appeal.
