Preheat your oven to 350°F. Line a muffin tin with paper liners.

In a medium-sized bowl, whisk together the flour, baking powder, and salt using a hand mixer. Set aside.

In a separate mixing bowl, cream butter and granulated sugar until light and fluffy. This usually takes about 3-4 minutes using an electric mixer.

Beat in the eggs, one at a time, ensuring each egg is fully incorporated before adding the next. Mix in the vanilla extract.

Gradually add the dry ingredients to the wet ingredients, alternating with the milk.

Begin and end with the dry ingredients, mixing until just combined. Avoid overmixing, as it can result in dense cupcakes. 

Spoon the cupcake batter evenly into the cupcake liners, filling each about two-thirds full. Tap the pan against the counter to remove air bubbles.

Bake for 18-20 minutes or until a toothpick inserted into the center of a cupcake comes out clean.

Remove the cupcakes from the oven and allow them to cool in the pan for a few minutes. Then transfer them to a wire rack to cool completely.

Frost with the best buttercream frosting.