Preheat oven to 350°F and line a cupcake or muffin pan with paper cupcake liners or coat with nonstick spray/butter.
Add dry ingredients to a large bowl or standing mixer and mix lightly.
Add wet ingredients and mix on high with an electric mixer until batter is smooth.
Divide and pour batter into prepared pan.
Bake for 18-20 minutes until a toothpick comes out clean when poked through the center of each cupcake.
Remove from oven and let cool to room temperature on a wire rack.
To make the frosting, add butter, powdered sweetener, matcha powder, and vanilla extract to a standing mixer or large bowl. Beat on high until light and fluffy. Add heavy cream and beat for an additional 1-2 minutes.
When cupcakes are cooled, frost cupcakes and top with a sliced strawberry or sugar-free chocolate chip if desired.