Preheat the oven to 350 degrees. Add cupcake liners to the cupcake pan. Doube the liners. Sift the sugar, flour ,salt, baking soda, and baking powder into a mixing bowl. Whisk.
Separate the eggs. Grab another bowl and whisk the wet ingredients until they are combined. (the batter will be lumpy at this point)
Add the wet ingredients to the dry ingredients. Mix until they are combined. Put the batter into the cupcake liners about 2/3 full.
Put the cupcake pan in the oven and bake for 22 minutes or until an inserted toothpick comes out clean.
Using a mixer with a paddle attachment, whip the butter and salt for one minute.
Stir in the confectioner's sugar in batches. Beat on low after each batch. Don't forget to scrape down the sides of the bowl.
Add 1 tablespoon of the heavy whipping cream while you are mixing on low. Beat until you have a fluffy consistency. Add the blue gel and mix.
Put the frosting into a piping bag with a rose tip. Pipe roses all along the cupcake edge and in the center. Put the sparkler in the middle.