Preheat the oven to 350°F (175°C) and line a 12-cup muffin pan with cupcake liners.

Whisk dry ingredients — flour, baking powder, baking soda, and salt — in a medium bowl.

Cream butter and sugar together in a large mixing bowl until light and fluffy. This step helps trap air for that soft cupcake crumb.

Add eggs one at a time, beating well after each addition, then mix in vanilla extract.

Alternate adding dry ingredients and milk, starting and ending with the dry mixture. Mix gently to avoid overworking the batter.

Fill cupcake liners two-thirds full for even baking.

Bake for 18–20 minutes, or until a toothpick inserted in the center comes out clean.

Cool completely before frosting with your favorite buttercream or dairy-free topping.