Preheat the oven to 350°F (175°C)
Line a muffin tin with cupcake liners
In a bowl, whisk together flour, baking powder, and salt
In another bowl, cream butter and sugar until light and fluffy
Beat in eggs one at a time
Mix in vanilla extract
Add the dry ingredients and milk alternately, mixing until just combined
Divide the batter evenly among the cupcake liners
Bake for 18 to 22 minutes, or until a toothpick inserted in the center comes out clean
Remove from the oven and let cool in the pan for a few minutes
Transfer cupcakes to a wire rack to cool completely
Frost or decorate as desired