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Preheat oven to 350 degrees F.
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Line a muffin pan with 12 liners.
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In a medium bowl, cream together the sugar and butter.
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Beat in the eggs, one at a time, then stir in the vanilla.
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Combine flour, baking powder, and salt. Add to the creamed mixture and mix well.
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Stir in the milk until batter is smooth.
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Pour or spoon batter into the prepared pan.
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Bake 20 to 25 minutes. Cupcakes are done when they spring back to the touch.
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Cool completely.
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To make buttercream, beat butter in a stand mixer.
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Add powdered sugar, a half cup at a time.
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Add milk when mixture is too thick.
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If mixture is too thin, add more powdered sugar.
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Add vanilla and gel food coloring and beat until incorporated.
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Frosting should be thick but still spreadable.
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To frost cupcakes, either spread frosting on each cupcake with a knife or put it in a ziplock bag with the corner snipped off and pipe onto each cupcake.
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Decorate with sprinkles.