Preheat oven to 350°F. Line cupcake pan with paper liners.

In a large bowl, sift together the flour, baking powder, and salt.

In a medium bowl, whisk together the milk and egg whites.

In the bowl of a stand mixer fitted with the paddle attachment, or with a hand mixer, beat the butter, sugar, and vanilla bean seeds at medium speed for 3 minutes, or until the butter and sugar are very light. Add in the vanilla extract and one-third of the flour mixture, still beating on medium speed. Beat in half of the milk-egg mixture, then beat in half of the remaining dry ingredients until well incorporated. Add the rest of the milk and eggs, beating until the batter fully incorporated and smooth, then add the last of the dry ingredients.

Once ingredients are thoroughly incorporated, give the batter a good 2-minute beating to ensure that it is thoroughly mixed and well aerated. Using a large scoop (about 3 tablespoons), distribute the batter between 18 muffin wells, filling each well 2/3 full.

Bake for 18-24 minutes, or until a toothpick inserted into the centers come out clean. Cool on wire rack.

Using your electric stand mixer or a hand mixer, whip butter for 7 minutes on medium speed until pale and creamy. Slowly add the powdered sugar and mix on low speed for 1 minute. Then add in scraped vanilla bean seeds, vanilla extract and 2 tablespoons of heavy cream and beat for an additional 2 minutes on medium speed. Add more heavy cream to reach desired consistency and continue beating for an additional 3 minutes until the icing is very light, creamy and fluffy.

Fill a pastry bag and use Wilton Tip 1M for rose swirls. Top center with fresh diced strawberries. Serve immediately.