Preheat oven to 350 degrees. Butter and flour a standard 12-cup muffin pan, or use paper liners. In a medium bowl, whisk together flour, baking powder, and salt; set aside.
With an electric mixer, beat butter and sugar until light and fluffy. Add eggs one at a time, beating well after each addition; add vanilla, and mix until combined. On low speed, beat in half the flour mixture, followed by milk; end with remaining flour mixture. Mix just until incorporated (do not overmix).
Divide batter among prepared muffin cups, filling each 2/3 full. Bake until a toothpick inserted in center of a cupcake comes out clean, 22 to 24 minutes. Cool cupcakes in pan, 5 minutes; transfer to a wire rack to cool completely. Frost with your choice of buttercream.
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