Preheat the oven to 325°F (165°C). Line two 12-cup muffin tins with paper liners.

In a medium bowl, whisk together the sifted flour, baking powder, and salt. Set aside.

In a large bowl, use an electric mixer to cream the softened butter and sugar together until light and fluffy, about 3-4 minutes. Don't rush this step!

Add eggs one at a time, mixing well after each addition. Beat in the vanilla extract.

Gradually add the dry ingredients to the butter mixture, alternating with the milk, beginning and ending with the flour mixture (flour-milk-flour-milk-flour). Mix on low speed just until combined after each addition.

Using an ice cream scoop or ¼ cup measure, portion the batter into the lined muffin cups, filling each about 2/3 full.

Bake for 20-25 minutes, or until a toothpick inserted into the center comes out clean or with just a few moist crumbs.

Allow cupcakes to cool in the pans for 5 minutes, then transfer to a wire rack to cool completely before frosting.