Preheat your oven to 350°F (175°C) and line a 12-cup muffin tin with cupcake liners.

In a medium bowl, whisk together the all-purpose flour, unsweetened cocoa powder, baking powder, baking soda, and salt until evenly mixed.

In a separate large bowl, beat the room temperature unsalted butter and granulated sugar together until light and fluffy.

Add the eggs one at a time to the creamed mixture, beating well after each addition, then stir in the vanilla extract.

Gradually add the dry ingredients to the wet mixture, alternating with the buttermilk, starting and ending with the dry ingredients. Mix just until combined.

Divide the batter evenly among the cupcake liners and bake for 18-20 minutes, or until a toothpick inserted comes out clean. Allow cupcakes to cool completely before frosting.

In a large bowl, beat the room temperature unsalted butter until creamy.

Gradually add powdered sugar one cup at a time while mixing on low speed.

Add heavy cream and vanilla extract, then increase speed and beat for 3-5 minutes until light and fluffy.

Mix in a few drops of blue gel food coloring until the desired shade is reached.

Transfer the frosting to a piping bag fitted with a large star tip.

Pipe a swirl of frosting onto each cooled cupcake, top with an edible snowflake, and scatter edible pearls around the frosting.