1. Allow butter to stand at room temperature for 30 minutes. Meanwhile, line twenty- four to thirty 2 1/2-inch muffin cups with paper bake cups. In a medium bowl stir together flour, baking powder, and salt. Set aside.
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2. Preheat oven to 350 degrees Fahrenheit. In a large mixing bowl beat butter with an electric mixer on medium to high speed for 30 seconds. Gradually add sugar, about 1/4 cup at a time, beating on medium speed until combined. Scrape sides of bowl; beat about 2 minutes more or until light and fluffy. Add eggs, one at a time, beating well after each addition. Beat in vanilla. Alternately add flour mixture and milk to butter mixture, beating on low speed after each addition just until combined.
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3. Spoon batter into prepared muffin cups, filling each one-half to two-thirds full. Use the back of a spoon to smooth out batter in cups.
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4. Bake for 18 to 22 minutes or until a wooden toothpick inserted in centers comes out clean. Cool cupcakes in muffin cups on wire rack for 5 minutes. Remove cupcakes from muffin cups. Cool completely on wire rack. Spread desired frosting onto tops of cupcakes.
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