Preheat your oven to 350°F (175°C). Line a 12-cup muffin tin with cupcake liners.

Whisk together flour, baking powder, and salt in a medium bowl. Set aside.

Cream the softened butter and sugar in a large bowl until light and fluffy (about 2–3 minutes).

Add eggs one at a time, beating well after each. Mix in the vanilla extract.

Alternate adding the dry ingredients and milk to the batter, starting and ending with the dry mix. Stir just until combined—don’t overmix.

Divide batter evenly among the liners, filling each about 2/3 full.

Bake for 18–20 minutes or until a toothpick inserted in the center comes out clean.

Cool cupcakes in the pan for 5 minutes, then transfer to a wire rack to cool completely.

(Optional) Make frosting by beating butter, then adding powdered sugar, milk, vanilla, and a pinch of salt. Beat until fluffy and frost cooled cupcakes.