Preheat the oven to 350°F (175°C). Line a cupcake pan with muffin liners.

In a mixing bowl, cream together the softened butter and sugar until light and fluffy.

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

In another bowl, whisk together the flour, baking powder, and salt.

Gradually add the dry ingredients to the wet ingredients, alternating with the milk, and mix until just combined.

Pour the batter into the prepared cupcake pan, filling each liner about 2/3 full.

Bake for 18-20 minutes or until a toothpick inserted into the center comes out clean.

Remove from the oven and let cool in the pan for 5 minutes before transferring to a cooling rack.

In a mixing bowl, beat the softened butter until creamy.

Gradually add the powdered sugar, alternating with the milk and vanilla extract, beating until smooth and fluffy.

Once the cupcakes are completely cool, frost them with the prepared frosting.