Directions

1. Preheat oven to 350 degrees. Line 2 standard 12-cup muffin tins with cupcake liners; set aside.
2. Whisk together flour, baking powder, baking soda, and salt in a medium bowl; set aside. Combine milk, oil, and vanilla in a small bowl; set aside.
3. In the bowl of an electric mixer fitted with the paddle attachment, beat butter and sugar until light and fluffy, about 3 minutes. Add eggs, one at a time, beating well after each addition. Reduce speed to low and add flour mixture, alternating with milk mixture, beginning and ending with the flour mixture; beat until well combined, scraping down sides of bowl as necessary.
4. Fill muffin cups two-thirds full with batter. Transfer muffin tins to oven and bake until golden and a toothpick inserted into the center comes out clean, 15 to 20 minutes. Transfer cupcakes to a wire rack; let cool completely before decorating.