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.
3.
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.
4.
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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