Preheat the oven to 350°F (175°C). Line a cupcake tin with cupcake liners.
In a large mixing bowl, whisk together the sifted flour, sugar, baking powder, and a pinch of salt until combined. Cut cold butter into small cubes and add to the dry ingredients. Use a pastry cutter or fingers to work the butter in until the mixture resembles coarse crumbs with visible pea-sized pieces.
2 cups all-purpose flour
In a separate bowl, beat eggs, vanilla extract, and milk together until well combined. Pour the wet mixture into the dry ingredients and fold gently until just combined. Do not overmix; the batter should be slightly lumpy.
2 cups all-purpose flour
Spoon the batter evenly into the prepared cupcake liners, filling about two-thirds full. Bake in the preheated oven for 18–20 minutes, or until the tops are golden brown and a toothpick inserted into the center comes out clean. Remove from oven and let cool on a wire rack.
While cupcakes cool, prepare the whipped cream. Whip heavy cream with powdered sugar until soft peaks form. Slice strawberries and arrange on top of cooled cupcakes. Dollop or pipe whipped cream over strawberries just before serving for a fluffy finish.
2 cups all-purpose flour
Optionally, sprinkle a tiny pinch of sea salt over the whipped cream for enhanced flavor. Serve immediately to enjoy the contrast of sweet and salty in the cupcake.