Mix all the dry ingredients (all purpose flour, baking powder, salt). Seive and keep aside.

In a bowl add butter and sugar, beat using hand mixer or stand mixer in medium speed until light and fluffy. Add eggs one at a time, beating well. For about 2 minutes, the color must be pale yellow. Add vaniila essence, beat again until combined.

Now add flour and milk in batches to the above mixture, also ending with flour. Beat until combined. Scrape the sides mix well.

Preheat oven to 350 f, line cupcake sheet with cupcake liners, fill each about 3/4. Tap the tray a few times to release small bubbles in  the batter. Place it inside hot oven. Let bake for 15 minutes, after that keep checking until a toothpick inserted comes out clean.

For the buttercream frosting put confectioners sugar, butter in a bowl with hand mixer or stand mixer beat in medium speed until well combined for 3 minutes.

Add vanilla extract, milk and beat well. You can add more milk for spreading, it's optional. Add your favorite color and milk well.

My kids wanted a rainbow frosting color, so I used pink, blue, orange. You can just pipe the simple vanilla frosting on your cupcakes.