Preheat your oven to 350°F (175°C). Line a cupcake pan with cupcake liners.
In a bowl, whisk together the flour, baking powder, and salt. Set aside.
In a separate bowl, cream the softened butter and granulated sugar together until light and fluffy.
Add the eggs, one at a time, beating well after each addition. Stir in the vanilla extract.
Gradually add the dry ingredients to the wet mixture, alternating with the milk. Mix until just combined.
Divide the batter into separate bowls if you want multiple flavors. Add your choice of flavoring (e.g., cocoa powder for chocolate cupcakes, pumpkin puree for pumpkin spice cupcakes).
Fill each cupcake liner about two-thirds full with batter.
Bake for 18-20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean.
Allow the cupcakes to cool in the pan for a few minutes before transferring them to a wire rack to cool completely.