For the cupcakes, preheat the oven. In a bowl, cream butter and sugar until fluffy. Add eggs. Mix flour with baking powder and sift. Fold in the milk and flour alternately.
Pour into muffin tin and bake at 180 °C for about 20 minutes. Allow to cool well. For the topping, mix butter and powdered sugar. Then fold in the cream cheese.
Puree the strawberries and season with a few squirts of lemon juice. Finally, fold the strawberries into the cream cheese mixture.
Use a piping bag to pipe a circle onto the muffins. Refrigerate.