Heat the oven to 350°F (175°C) and line a 12-cup muffin pan with paper liners. Cook 6–8 bacon strips until crisp, drain them thoroughly on paper towels, cool completely, and finely chop them.

Whisk the flour, baking powder, and fine salt together in a medium bowl. In a separate bowl, beat the softened butter and granulated sugar for 2–3 minutes, until light and fluffy.

Beat the eggs into the butter mixture one at a time, mixing after each addition, then beat in the vanilla. Stir the maple syrup into the whole milk.

Add the dry ingredients to the butter mixture in three additions, alternating with the maple-milk mixture. Mix only until combined, then gently fold in the cooled chopped bacon.

Divide the batter among the prepared liners, filling each about two-thirds full. Bake for 18–22 minutes, until the tops spring back lightly and a toothpick inserted in the center comes out clean.

Cool the cupcakes in the pan for about 5 minutes, then transfer them to a wire rack and cool completely. Do not frost them while warm, or the buttercream may soften and slide.

For the frosting, beat the softened butter until smooth, gradually add the sifted confectioners’ sugar, and then beat in the maple syrup and salt. Add enough heavy cream or milk to produce a smooth, spreadable frosting.

Frost the completely cooled cupcakes, then finish each with bacon pieces. Add a very small maple syrup drizzle if desired, and serve soon after garnishing so the bacon remains crisp.