Preheat oven to 180 ℃. Keep butter at room temperature.

Mix butter with whisk until it become smooth. (If butter is too hard, you can microwave with LOW power for 30 seconds. But never melt it!)

Add sugar and mix well until light and fluffy.

Add egg one by one and mix well.

Shift flour and baking powder to the bowl and mix with spatula, then add milk and mix well.

Use two table spoon to place dough in the cups. (You don't need to flatten it as it melt and be flat by itself in the oven.)

Bake for 20-25 minutes in 180 ℃ oven.

Remove the baked cupcakes from oven and leave to cool.

Add icing and ready to serve!