1. Preheat oven to 375 degrees.
2. In a mixing bowl, cream butter and sugar.
3. Beat in eggs and vanilla until well blended.
4. In a separate bowl, mix flour, baking powder and salt.
5. Slowly add into butter mixture, alternating with the milk, until blended.
6. Line muffin or cupcake tin with paper or foil cups. Add batter to each cup three-quarters from the top to leave enough room for the cupcakes to rise during baking.
7. Bake about 15 minutes or until golden brown.
8. Cool thoroughly before frosting. Decorate with an icing tube.
To make butter cream frosting:
1. In a small bowl, mix butter and confectioners sugar until smooth & creamy. Add vanilla and milk and stir until thick.