Preheat oven to 175°C or 350°F.
Line a muffin tin with cupcake papers.
To make the cupcakes, whisk butter and sugar until light and fluffy using an electric mixer for about 5 minutes and longer with a hand whisk.
Add the eggs, one at a time, beating well after each addition.
Add in the vanilla extract and whisk again.
Sieve the flour, baking powder and salt directly into this mixture and mix using a spatula until combined.
Do not use an electric mixer because you risk knocking the air out that you created in step 1.
Add in the butter milk and mix until you form a nice batter.
Using a rubber spatula, scrape down the batter in the bowl to make sure the ingredients are well blended.
Carefully spoon the batter into the cupcake liners, or fill using a piping bag, filling them about three-quarters full.
Bake for 20-22 minutes, or until they spring back when pressed.
Cool the cupcakes in the tins for 10 minutes. Remove from the tins and cool completely on a wire rack before icing.