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Incredibly moist and tender vanilla cupcakes with an airy chocolate buttercream frosting.
Preheat the oven to 350 degrees Fahrenheit. Line a cupcake tray with liners.
In a bowl, mix together flour, baking powder and salt. Using the paddle attachment on a stand mixer, beat the butter until creamy. Add the sugar and cream with the butter for 7 minutes, scraping the bowl when needed (batter should be nearly white and fluffy). Add eggs, one at a time, beating well after each addition. Turn the speed to low and alternately, add the flour mixture and milk, starting and ending with flour until just mixed. Add vanilla until just mixed.
Divide the batter into the cupcake liners until 2/3 full (I used an ice cream scoop which was the perfect amount to fill 1 cupcake). Bake until a toothpick inserted comes out just clean (mine took 20-23 minutes although the original recipe said 12-15 minutes). Cool for 5-10 minutes on a rack.
Remove each cupake from the tray and wrap in cling film individually to seal in moisture. Cool on wire racks and frost when cold.