Step 1

Preheat the oven to 350 F, and position a rack in the center of the oven. Line your muffin pan/s with 15 paper liners.

Step 2

In a bowl, sift together the flour, sugar, salt and baking powder, then whisk until everything is well distributed.

Step 3

Separately, whisk together the eggs, milk, melted butter and vanilla. Add the wet ingredients to the dry ingredients, and whisk just until combined.

Step 4

Divide the batter between the paper liners, filling them no more than 2/3 - 3/4 full.

Step 5

Bake the cupcakes on the center oven rack for about 18 minutes, until the centers of the cupcakes spring back when gently touched, or a toothpick inserted comes out clean.

Step 6

Cool the cupcakes in the pans for several minutes, then carefully transfer to a wire rack to cool completely before frosting.

Step 7

In the bowl of your stand mixer fitted with the paddle attachment, beat the butter for 1 minute until smooth.

Step 8

In a separate bowl, combine the powdered sugar, meringue powder and salt. With the mixer running on low, add the powdered sugar mixture by spoonfuls to the butter, mixing just until combined. The buttercream will be clumpy at this point.

Step 9

Add the vanilla, and increase the speed to medium. Whip the buttercream for about 5 minutes, scraping the bowl several times, until very light and fluffy, adding the milk only as needed for desired consistency.

Step 10

Spread or pipe the buttercream onto the cooled cupcakes.