Preheat Oven:
Preheat oven to 350°F (175°C) and line a 12-cup muffin pan with cupcake liners.
Mix Dry Ingredients:
In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
Cream Butter and Sugar:
In a large bowl, beat butter and sugar together until light and fluffy, about 2–3 minutes.
Add Eggs and Vanilla:
Beat in eggs, one at a time, then add vanilla extract.
Combine Wet and Dry Ingredients:
Add flour mixture in three additions, alternating with milk in two additions, beginning and ending with flour. Mix until just combined.
Fill Cupcake Liners:
Divide batter evenly among 12 cupcake liners, filling each about 2/3 full.
Bake:
Bake for 18–22 minutes, or until a toothpick inserted into the center comes out clean. Allow to cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.
Prepare Frosting:
Beat butter until creamy. Gradually add powdered sugar, one cup at a time, mixing well. Add vanilla and 2 tablespoons cream. Adjust consistency with more cream or sugar as needed.
Frost Cupcakes:
Once cupcakes are completely cool, frost with buttercream using a spatula or piping bag. Decorate as desired.
Serve:
Enjoy immediately or store as directed below.