Prepare the Cupcakes:

1. Preheat oven to 350°F (175°C) and line a cupcake tin with paper liners.
2. In a bowl, whisk together flour, baking powder, and salt. Set aside.
3. In a separate bowl, cream butter and brown sugar until light and fluffy.
4. Add eggs one at a time, mixing well after each addition. Stir in vanilla extract.
5. Alternate adding the flour mixture and milk to the butter mixture, beginning and ending with flour. Mix until just combined.
6. Fold in chopped pecans and divide batter evenly among cupcake liners.
7. Bake for 18-20 minutes or until a toothpick inserted comes out clean. Let cool completely.

Make the Pecan Praline Topping:

1. In a saucepan over medium heat, melt butter and brown sugar.
2. Stir in heavy cream and bring to a boil. Remove from heat.
3. Mix in vanilla extract and chopped pecans. Let cool slightly before using.

Prepare the Buttercream:

1. Beat butter until smooth. Gradually add powdered sugar.
2. Mix in vanilla extract and heavy cream until fully combined and fluffy.

Assemble the Cupcakes:

1. Dip the tops of each cooled cupcake into the praline mixture and let set.
2. Pipe a swirl of vanilla buttercream on top.
3. Spoon a small amount of praline topping onto the frosting for an extra touch.