Preheat your oven to 350°F.
Cream together your butter and sugar in a large bowl. Then add in your egg and vanilla extract. Mix until all ingredients are well combined. These are your wet ingredients.
In a separate bowl, sift together flour, baking powder, and salt. These are your dry ingredients.
Next add a third of both your milk and your dry ingredients to the bowl with your wet ingredients in it and mix until all ingredients are well combined. Continue to do this until you’ve added all of your flour mixture and milk. Your batter should have a pudding like consistency when it’s completely mixed. Do not overmix.
Line your cupcake pan with cupcake liners and fill each of them with cupcake batter to 3/4 of the cupcake liner depth.
Bake for 20-25 minutes or until you can insert a toothpick in the centre of one of them and it comes out clean. Allow them to cool completely before frosting. Enjoy!