Preheat the oven to 350°F (175°C) and line a muffin tin with cupcake liners.
In a mixing bowl, whisk together the flour, baking powder, and salt.
In another bowl, beat the butter and sugar until light and fluffy.
Add the eggs one at a time, mixing well, then stir in the vanilla extract.
Gradually add the dry ingredients, alternating with the milk, and mix until just combined.
Divide the batter into four bowls and mix in additional ingredients for each elemental flavor: Fire (cocoa & cinnamon), Water (peppermint), Earth (matcha), and Air (almond extract).
Scoop each batter into cupcake liners and bake for 18-20 minutes, or until a toothpick inserted comes out clean.
Let the cupcakes cool completely before frosting.
Divide the buttercream into four portions and color them accordingly: red (Fire), blue (Water), green (Earth), and white (Air).
Pipe the frosting onto the cupcakes, decorating each according to its element.
Serve and enjoy these magical Elemental Cupcakes!