Preheat the oven to 350° degrees F and line muffin tin with paper cupcake liners.

Add the butter and sugar to a medium bowl. Beat with a hand-held electric mixer on medium-high speed until light, fluffy, and thick or about 3-5 minutes.

Add in eggs one at a time, beating in between to fully incorporate each egg. Add in the vanilla.

Add the baking powder, salt, and half of the flour to the bowl. Beat on the lowest speed. Add half of the milk. Beat on the lowest speed. Add the remaining flour and milk and beat on the lowest speed to just combine the batter.

Divide the batter among the paper liners, filling each cup with about ¼ cup batter.

Bake for 20-22 minutes or until just golden brown around edges and a cake tester inserted in the center comes out clean.

Remove from the oven. Transfer cupcakes to a wire rack and let cool completely.

Frost as desired.