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Heat oven to 350°F. Place a cupcake liner in each of 24 regular-size muffin cups.
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In medium bowl, mix flour, baking powder and salt. Set aside.
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In large bowl, beat butter with electric mixer on medium speed 30 seconds. Gradually add sugar, about 1/4 cup at a time, beating well after each addition and scraping bowl occasionally. Beat 2 minutes longer. Add the eggs, one at a time, beating well after each addition. Beat in vanilla. On low speed, alternately add flour mixture and milk, little by little until incorporated.
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Divide batter evenly among muffin cups, filling each with about 1/4 cup of batter or until about two-thirds full.
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Bake 20 to 25 minutes or until toothpick inserted in center comes out clean. Cool completely, for about 30 minutes, before frosting.