1. Preheat oven to 350 degrees F and line a muffin pan with paper muffin liners.
2. Mix together flour, baking powder and salt.
3. In large bowl, whisk sugar, oil, eggs and vanilla together to blend; stir in gumdrops.
4. Scoop batter into the prepared muffin pan.
5. Bake on center rack in preheated oven for 20 to 25 minutes or until golden and top springs back when lightly touched.
6. Cool in pan 10 minutes then move to a rack to let cool completely.
7. Spread icing over cooled cupcakes then decorate with your favourite candies.