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Combine butter and sugar in a mixing bowl. Mix until sugar and butter forms a cream. Crack eggs into a separate bowl, add a splash of vanilla extract to the eggs, then add the eggs to the mixing bowl. Mix on medium speed until mixture becomes light and fluffy. Combine baking powder and salt with flour. Add half of the flour mixture, followed by the sour cream, then add the rest of the flour mixture. Mix until combined, but be careful not to over-mix. Scoop cupcakes and bake for 23 minutes at 300 degrees.