Preheat the oven to 350°F (175°C). Line a muffin tin with cupcake liners.
In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
Using an electric mixer, cream the butter and sugar together until light and fluffy, about 3-4 minutes.
Beat in the eggs one at a time, then add the vanilla extract.
Alternately add the flour mixture and milk to the butter mixture, beginning and ending with the flour. Mix until just combined — do not overmix.
Divide the batter evenly among the cupcake liners, filling each about 2/3 full.
Bake for 18-22 minutes, or until a toothpick inserted in the center comes out clean.
Let cool in the pan for 5 minutes, then transfer to a wire rack to cool completely before frosting.