Reserve half of the matcha powder for the cream topping.
Mix rest of the matha powder with flour and baking powder. Leave aside.
Warm up milk in a microwave for about 10 seconds and melt the sugar in the warm milk. Leave aside.
Bean an egg and mix with the reserved matcha mixed flour.
Add the milk and butter in the flour. Mix well.
Pour the filling in cups and bake them in a preheated oven at 180 °C or 350°F for 15-20 minutes.
Cool down the cupcakes at room temperature so the cream topping will not melt when place on top.
Add the reserved matcha powder with the whipped cream and mix to combine.
Decorate the cupcake with matcha whipped cream and serve.