Line a muffin pan with your choice of paper liners sprayed gently with cooking spray and set aside.
In a small bowl, sift together all the dry ingredients - flour, baking powder and salt - set aside.
In a larger bowl, cream together the granulated sugar and two large eggs.
Add softened butter into sugar and egg mixture, stirring vigorously. Add vanilla extract.
Alternate adding dry ingredients and milk into wet ingredients, mixing well until well combined.
Fill each lined section of the muffin pan with cupcake batter, about 2/3 of the way (approx. ¼ cup of batter) using a cookie scoop.
Bake for 15 to 18 minutes or until a toothpick comes out clean or the cupcake springs back when touched. Allow to cool completely on a wire cooling rack before proceeding to the decorating steps.
Use a paring knife to carve out a cavity in each cupcake, about ½ an inch in diameter and ½ an inch deep.
Fill each cupcake cavity with Nutella.
In a small mixing bowl, beat together softened butter, confectioners’ sugar, and milk with an electric mixer. Start on low and increase the speed to high, adding more milk (only one tbsp at a time) if too thick. These ingredients will make up the buttercream frosting.
Scoop homemade buttercream into a piping bag with Wilton tip #21 attached. Frost each cupcake.
Top each frosted cupcake with golden sprinkles and one Ferrero Rocher chocolate. Serve and enjoy!