Preheat & Prepare: Preheat your oven to 350°F (180°C). Line a muffin tin with cupcake liners.
Mix Dry Ingredients: In a bowl, whisk together flour, baking powder, and salt. Set aside.
Cream Butter & Sugar: Beat softened butter and sugar on medium speed for 2-3 minutes until pale and fluffy.
Add Eggs & Vanilla: Add eggs one at a time, mixing well after each addition. Stir in vanilla extract.
Combine Wet & Dry: Alternately add the dry ingredients and milk, starting with 1/3 of the flour mixture, then half the milk, repeating until just combined.
Fill & Bake: Fill cupcake liners 2/3 full and bake for 16-20 minutes or until a toothpick inserted comes out clean. Let cool for 5 minutes before transferring to a wire rack.
Prepare Frosting: Beat butter until creamy, gradually adding sifted sugar. Stir in vanilla extract and 1 tbsp milk at a time, adjusting for the right consistency.
Decorate: Once cupcakes are completely cool, frost as desired using a piping bag or spreading with a knife.