Preheat your oven to 350°F (175°C) and line a 12-cup muffin pan with paper liners.

In a medium bowl, whisk together the flour, sugar, baking powder, and salt.

In a separate large bowl, beat the softened butter until creamy, then beat in the eggs one at a time, followed by the vanilla extract.

Gradually add the dry ingredients to the wet ingredients, alternating with the milk, beginning and ending with the dry ingredients.

Divide the batter evenly among the prepared muffin cups, filling each about two-thirds full.

Bake for 18-22 minutes, or until a wooden skewer inserted into the center of a cupcake comes out clean; let cool completely on a wire rack.

In a large bowl, beat the softened butter until light and fluffy.

Gradually add the confectioners' sugar, one cup at a time, beating well after each addition until smooth.

Beat in the vanilla extract, then add milk or cream, one tablespoon at a time, until the frosting reaches your desired consistency.

Once the cupcakes are completely cooled, frost them using a piping bag or an offset spatula.

Serve immediately or store in an airtight container at room temperature for up to 3 days.