1. Prepare the Crust:

1. Preheat oven to 350°F (175°C). Line a muffin tin with cupcake liners.
2. In a bowl, whisk together flour, baking powder, and salt. Set aside.
3. In a large bowl, beat butter and sugar until light and fluffy. Add eggs one at a time, then mix in vanilla.
4. Alternately add the flour mixture and whole milk to the butter mixture, beginning and ending with flour.
5. Divide batter evenly among cupcake liners. Bake for 18-20 minutes or until a toothpick comes out clean.
6. In a separate bowl, mix evaporated milk, condensed milk, and 1/4 cup heavy cream. Poke holes in warm cupcakes and slowly pour the milk mixture over them.
7. Refrigerate cupcakes for at least 2 hours or overnight.
8. Whip remaining heavy cream with powdered sugar until stiff peaks form. Top each cupcake with whipped cream before serving.