Step 1: Make the Cupcakes

1. Preheat oven to 350°F (177°C).
2. Line two 12-cup muffin tins with cupcake liners.
3. Whisk together the flour, baking powder, and salt,
4. In the bowl of a stand mixer, cream the butter until light and fluffy.
5. Gradually add the sugar and continue beating until pale and fluffy.
6. Add eggs one at a time, mixing well after each addition.
7. Mix in the vanilla extract.
8. Add one-third of the flour mixture.
9. Add half of the milk.
10. Add half of the remaining flour mixture.
11. Add the remaining milk.
12. Add the remaining flour mixture and mix only until combined.
13. Fill cupcake liners about two-thirds full.
14. Bake for 18-22 minutes or until a toothpick inserted into the center comes out clean.
15. Cool completely.

Step 2: Make the Tres Leches Soak

1. In a bowl, whisk together evaporated milk, sweetened condensed milk, and heavy cream until smooth.

Step 3: Soak the Cupcakes

1. Use a fork or chopstick to poke holes throughout each cupcake.
2. Slowly spoon the tres leches mixture over each cupcake.
3. Allow the liquid to absorb completely.
4. Refrigerate for at least 30 minutes.

Step 4: Make the Marshmallow Frosting

1. Add gelatin and cold water to the bowl of a stand mixer and allow it to bloom for 10 minutes.
2. In a saucepan, combine sugar, corn syrup, and ¼ cup water.
3. Stir only until the sugar dissolves.
4. Bring to a rapid boil.
5. Boil for exactly 1 minute without stirring.
6. Carefully pour the hot syrup into the gelatin mixture.
7. Using the whisk attachment, begin mixing on low speed and gradually increase to high.
8. Add salt.
9. Continue whipping for 10–12 minutes until thick, glossy, and fluffy.
10. Add vanilla extract and mix until incorporated.

Assamble the Cupcakes

1. Remove the center of each cupcake using a cupcake corer or small knife.
2. Pipe Nuuva Premium Dulce de Leche into the center of each cupcake.
3. Transfer marshmallow frosting to a piping bag.
4. Pipe frosting onto the cupcakes.
5. Toast the frosting with a kitchen torch until golden brown.
6. Serve immediately or refrigerate until ready to serve.