Creating Red, White and Blue Swirled Cupcakes can be straightforward if you follow these steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Line a 12-cup muffin tin with cupcake liners.
2. Mix Dry Ingredients: In a large bowl, sift together the flour, baking powder, and salt.
3. Cream Butter and Sugar: In another bowl, beat the softened butter and granulated sugar until light and fluffy, about 3-4 minutes.
4. Add Wet Ingredients: Incorporate the eggs one at a time, then stir in the vanilla extract and milk until smooth.
5. Combine Mixtures: Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Do not overmix.
6. Divide Batter: Evenly distribute the batter into the prepared muffin tin, filling each cupcake liner about two-thirds full.
7. Bake: Place the muffin tin in the preheated oven and bake for 18-20 minutes or until a toothpick inserted in the center comes out clean.
8. Cool Cupcakes: Remove from the oven and let the cupcakes cool in the tin for 5 minutes before transferring them to a wire rack to cool completely.
9. Prepare the Frosting: In a mixing bowl, beat the softened butter until creamy. Gradually add powdered sugar, beating well after each addition. Add milk and vanilla extract until reaching your desired consistency.
10. Color the Frosting: Divide the frosting into three bowls. Leave one bowl white, tint one bowl red with food coloring, and another blue.
11. Assemble the Swirls: Using a piping bag fitted with a star tip, fill the piping bag with the red, white, and blue frosting, side by side. Pipe onto cooled cupcakes, making sure to achieve a swirling effect.
12. Decorate: Add decorative sprinkles or other toppings as desired.

By following these detailed steps, you will create beautiful and delicious Red, White and Blue Swirled Cupcakes everyone will love.