Step 1
Preheat oven to 350°F. Generously grease or line a 12-cupcake pan with paper liners. Set aside.
Step 2
In a bowl, whisk or sift together flour, baking powder, baking soda, and salt. Set aside.
Step 3
In a separate bowl, cream butter and sugar together. Add eggs, one at a time, beating well after each addition.
Step 4
In a third bowl, combine vanilla and milk. With the mixer on low speed, add ½ the flour mixture and then milk mixture. Add the remaining flour and mix until smooth.
Step 5
Fill each cupcake liner 2/3 full with the cupcake batter. Bake 16 minutes or until pick inserted in center comes clean.
Step 6
Remove from oven to a cooling rack. Cool completely and frost as desired.
Step 1
In a large bowl of an electric mixer fitted with the paddle attachment, beat butter at medium speed until pale and creamy, about 2 minutes.
Step 2
Reduce the speed to low and add powdered sugar, milk, and vanilla to the butter. When all ingredients are combined, increase the speed to medium and beat for 1 to 2 more minutes, until creamy. If desired, add more milk until frosting is spreading consistency.