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1. Preheat the oven to 350 degrees.
2. Grease and flour 24 muffin cups, then line with cupcake liners.
3. Beat the butter on low speed in a large mixing bowl to soften.
4. Increase the speed to medium and beat until smooth.
5. Add the sugar, about one tablespoon at a time.
6. Beat until light and fluffy.
7. Beat in the eggs and vanilla.
8. Scrape the bowl down, then beat until smooth.
9. In a medium bowl, measure the flour, baking powder, and salt.
10. Sift thoroughly.
11. Add the dry ingredients to the first mixture, a little at a time, alternating with the milk.
12. Continue beating on medium speed until smooth and well blended.
13. Scrape the sides of the bowl.
14. Fill the muffin cups about 2/3 full.
15. Bake for about 20 to 25 minutes or until a toothpick inserted into the center comes out clean.
16. Cool in the pan on a wire rack for about 5 to 8 minutes, then remove from muffin pan, and cool completely.
17. Frost as desired.
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