BASIC YELLOW CUPCAKE BATTER

1 cup butter, softened

1 1/2 cups granulated sugar
1 tbsp baking powder
1/2 tsp salt
4 large eggs
1 cup low-fat milk
2 tsp vanilla extract
2 2/3 cups all-purpose flour

Preheat oven to 350 degrees.
Line 24 muffin cups with paper liners; set aside.

In a large mixer bowl, beat the butter, sugar, baking powder, and salt with the mixer on high speed for 1 minute or until well blended.  Add the eggs to the butter mixture and beat about 2 minutes until fluffy.  Reduce speed to low and beat in the milk and vanilla (it is okay if the batter looks curdled).  Beat in the flour just until blended.  Spoon batter into the prepared muffin cups filling each 2/3 full.

Bake at 350 degrees for 20 to 25 minutes or until a wooden toothpick inserted in the center comes out clean.  Remove from oven and cool in the pans on a wire rack for 5 minutes.  Remove from pans and cool completely on the wire racks before frosting.