Prepare the Cupcakes:
Preheat your 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.
In a large bowl, cream together the softened butter and granulated sugar until light and fluffy.
Beat in the eggs one at a time, then add the vanilla extract and mix until smooth.
Gradually add the dry ingredients to the wet mixture in two parts, alternating with the milk. Start and finish with the dry ingredients. Mix until just combined—do not overmix.
Divide the batter evenly among the cupcake liners, filling each about 2/3 full.
Bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean.
Let the cupcakes cool in the tin for 5 minutes, then transfer to a wire rack to cool completely.
Prepare the Frosting (Optional):
In a medium bowl, beat together the softened butter and powdered sugar until smooth and fluffy.
Add the vanilla extract and 2 tablespoons of heavy cream or milk. Continue beating until the frosting is light and fluffy. Add more cream or milk if needed to reach your desired consistency.
Frost the cooled cupcakes using a piping bag or a spatula.