For the Cupcakes:

1. Preheat oven to 350°F. Place 10 cupcake liners inside a muffin pan.
2. In a medium bowl, beat together the butter and sugar with an electric mixer until crumbly and homogenous.
3. Add the egg and vanilla extract. Beat to combine.
4. In a separate small bowl, whisk together flour, baking powder, baking soda, and salt. Add half of this mixture to the wet ingredients and beat to combine.
5. Add milk and beat to combine. Add the remaining dry ingredients and beat just until combined.
6. Divide the batter evenly between the 10 cupcake liners.
7. Bake for 18-22 minutes, or until a toothpick comes out clean. Let cool in the pan for 1 minute before transferring to a wire rack to cool completely.

For the Frosting:

1. In a bowl, beat the butter, powdered sugar, and vanilla extract until fluffy. Add a splash of milk to achieve a smooth and spreadable texture.
2. Reserve ¼ cup of the frosting for the football laces.
3. Add cocoa powder to the remaining frosting and beat to combine. Add more milk if necessary.
4. Transfer the chocolate frosting to a piping bag with a closed star tip. Pipe a football-shaped squiggle on top of each cupcake.
5. Using the reserved white frosting, pipe the laces on top of the footballs using a small round tip.