Step 1 Heat the oven to 350 degrees. Line standard muffin cups with paper liners.
Step 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.
Step 3In the bowl of a stand mixer, or in a large bowl using a hand mixer, cream the butter. Gradually add in the sugar, beating until light and fluffy, about 5 minutes.
Step 4Beat 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 each mixture is fully incorporated and the batter is smooth.
Step 5Fill each muffin cup three-fourths full of batter. Bake the cupcakes until puffed, set and lightly golden, and a toothpick inserted comes out clean.
Step 6Cool the cupcakes before frosting.