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1
Heat the oven to 350 degrees, and line 12 standard muffin cups with paper liners, or grease cups.
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2
In a medium bowl, sift together the flour with the baking powder and salt; in a small bowl or measuring cup, stir together the milk and vanilla extract; set aside.
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3
In a large bowl & using a hand mixer (or a stand mixer) cream the butter, gradually add in the sugar, beat until light and fluffy, about five minutes.
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4
Beat in the eggs , one at a time, until fully incorporated; beat in the flour and milk mixtures, alternating one-third of each at a time, until mixture is fully incorporated and the batter is smooth.
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5
Fill each muffin cup three-fourths full of batter; and bake until puffed, and lightly golden, about 18 to 20 minutes; test with a wood pick inserted in the middle of a cupcake, if it comes out clean the cupcakes are done; cool the cupcakes before frosting.
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6
Frosting & final assembly:.
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7
In a large bowl beat the butter with one-half of the powdered sugar until combined; beat in the milk and vanilla, scraping down the sides of the bowl and beating until smooth.
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8
With the mixer set to low speed, gently beat in the remaining sugar until combined; increase the speed and continue to beat until the frosting is light and fluffy; this makes about 2 1/2 cups of frosting.
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9
Frost each cupcake with a generous 2 tablespoons of frosting.
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10
And enjoy.
