Preheat oven to 350° F and grease muffin pans or line pan with paper cups.
In a medium bowl, combine the flour, baking powder and salt. Set aside.
In a large mixing bowl, add the butter and sugar. With an electric mixer on medium speed, cream the butter and sugar until light and fluffy (about 3 minutes).
Add the eggs to the creamed butter, one at a time. Mix well after each addition.
Stir in the vanilla.
Using a mixer on low speed, add half of the flour and then half of the milk. Mix until well incorporated. Repeat with the remaining flour and milk.
Fill each muffin cup 2/3 full and bake for 20 - 22 minutes or until golden brown and an inserted toothpick comes out clean.
Let cool in pan for 5 minutes then transfer cupcakes to a wire rack to complete cooling process. Frost with icing when completely cooled.