In a mixing bowl, whisk in the flour, baking powder, and salt.
In another mixing bowl, beat butter and sugar with an electric mixer on medium-high speed
until fluffy.
Transfer in the eggs and vanilla extract. Beat until mixed well.
Place in half of the flour mixture and half of the milk, first over low speed then switch
to medium speed, mix for about 1 minute. Add in
the rest of the flour and milk. Mix until well combined.
Divide the batter evenly into the lined standard muffin tin, about 2/3 full.
In a preheated oven, place the muffin tin in the middle rack of the oven. Bake at 350
degrees F or 177 degrees C for 20 to 23 minutes until cooked, and the toothpick inserted into
the middle comes out clean.
Remove from the oven. Let them cool for 5 minutes. Transfer to a wire to cool completely.
To make the frosting:
In a mixing bowl, beat the butter until creamy with an electric mixer on medium speed. Gradually
add in the powdered sugar and combine, first on low speed then switch to medium speed.
Then add the vanilla extract, and beat in the milk, a tablespoon at
a time, until desired consistency is reached.
Place the frosting in a pastry bag. Decorate the cupcakes however
you like!