Preheat the Oven: Preheat your oven to 350°F (175°C). Line a 12-cup muffin tin with cupcake liners.

Prepare the Cupcake Batter: In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

Mix Wet Ingredients: In a large bowl, cream together the butter and sugar using an electric mixer on medium speed until light and fluffy (about 3-5 minutes). Add the eggs, one at a time, beating well after each addition. Mix in the vanilla extract.

Add Dry Ingredients: Gradually add the dry ingredients to the wet ingredients in three additions, alternating with the milk. Begin and end with the dry ingredients. Mix until just combined – be careful not to overmix.

Fill Cupcake Liners: Divide the cupcake batter evenly among the prepared cupcake liners, filling each about 2/3 full.

Bake: Bake for 18-20 minutes or until a toothpick inserted into the center of the cupcakes comes out clean. Let the cupcakes cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.

Prepare the Buttercream Frosting: In a large bowl, beat the softened butter with an electric mixer on medium speed until creamy. Gradually add the powdered sugar, one cup at a time, beating well after each addition. Add the vanilla extract and a pinch of salt, then beat on high speed for 3-4 minutes, until the frosting is light and fluffy. If the frosting is too thick, add milk (1 tablespoon at a time) until you reach your desired consistency.

Frost the Cupcakes: Once the cupcakes have completely cooled, frost them generously with the buttercream frosting. You can use a piping bag for a more decorative finish or spread the frosting with a spatula.

Serve and Enjoy: Serve the cupcakes immediately or store them in an airtight container for up to 3 days.