Heat oven to 350°F. Line 12 regular-size (21⁄2-in.-diam) muffin cups with paper liners (see Note).
Beat butter, sugar, baking powder and salt in a large bowl with mixer on high speed 1 minute or until well blended. Add eggs; beat 2 minutes or until fluffy. Reduce mixer speed to low and beat in milk and vanilla (batter may look curdled), then flour just until blended. Spoon batter into lined muffin cups, filling each 2⁄3 full.
Bake 20 to 25 minutes until a wooden pick inserted in centers of cupcakes comes out clean. Cool in pan on a wire rack 5 minutes before removing from pan to rack.
Repeat with remaining batter. Let cupcakes cool completely before frosting and decorating.
Note: Since the recipe makes 24 cupcakes, if you have two 12-cup regular-size muffin pans you can prepare them both as the recipe directs and bake them side by side on the middle rack of your oven.
Planning Tip: The unfrosted cupcakes can be stored covered at room temperature up to 1 day or frozen in an airtight container up to 1 month. Thaw before frosting.
calories 185 fat 9g saturated fat 5g cholesterol 57mg sodium 203mg carbohydrate 24g fiber 0g
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