Preheat your oven to 350°F (175°C) and line a cupcake tin with liners.

In a bowl, whisk together flour, sugar, baking powder, and salt until combined.

In another bowl, cream softened butter until smooth; gradually add sugar until light and fluffy (about 3 minutes).

Beat in eggs one at a time along with vanilla extract.

Alternate mixing in dry ingredients and milk until just combined; avoid overmixing.

Fill cupcake liners two-thirds full with batter and bake for 18-20 minutes or until a toothpick inserted comes out clean. Cool completely before decorating.