Preheat oven to 350°F. Line a muffin tin with paper liners.
Using an electric mixer, cream butter and sugar at medium-high speed until fluffy, about 3 minutes. Beat in eggs 1 at a time. Add vanilla, baking powder and salt at low speed. Blend in 1/2 of flour, then milk, then remaining flour until just combined.
Spoon batter into prepared cups. Bake until a tester inserted into middle of a cupcake comes out clean, about 20 minutes. Let cool completely before decorating.
Nutritional analysis is per cupcake (cake only).
