Preheat the oven to 350℉. Line a muffin tin with cupcake liners. Set aside.
In a small bowl, whisk to combine the flour, baking powder, and salt. Set aside
In the bowl of a stand mixer fitted with a paddle attachment (or use an electric mixer and large mixing bowl), cream together sugar and butter on high speed until smooth and no chunks of butter remain.
Add in the eggs and vanilla and mix on medium speed to combine.
Add the milk and slowly stir until the batter reaches a smooth consistency.
With the mixer on low speed, slowly add the flour mixture. *Be careful not to over mix the batter.
Using a small scoop, add the batter to the liners, filling ¾ the way. Bake in preheated oven for 20 minutes.
Allow cupcakes to cool before frosting.
Notes
Use room temperature ingredients. All refrigerated items should be at room temperature so the batter mixes together easily and evenly.
Measure the flour properly! Rather than scooping flour, spoon it into the measuring cup. Use a butter knife to level off the cup.
Whole milk is recommended for the best flavor and texture. In a pinch, 2% milk can be used, and non-dairy milk should also work.
Avoid over mixing the batter, which can cause cupcakes to be dry.
Cupcakes can be made 1 day in advance, covered, and stored at room temperature. Unfrosted cupcakes can be frozen up to 2-3 months. Thaw overnight in the refrigerator.