Step 1

Cream together the butter and sugar until light and fluffy. Add in the eggs and beat well.

Step 2

Sift in the flour, baking powder and salt and mix lightly. Add in the milk and vanilla essence and beat well until combined.

Step 3

Using an ice cream scoop or spoon, fill the batter into cupcake liners. The batter should fill up to ¾ in the cupcake liners.

Step 4

Bake in a preheated oven of 325°F / 170°C for 15 to 20 minutes and until a skewer inserted comes out clean.

Step 5

Remove from the oven and transfer the cupcakes to a wire rack to cool completely before frosting.

Step 6

Beat the butter until pale. Add in the powdered sugar/icing sugar and vanilla extract and beat until smooth. Add in a little milk to create a softer, smoother frosting.

Step 7

Either pipe or spread the frosting over the cooled cupcakes. Decorate as you prefer.