Preheat the oven to 180°C. Line a muffin pan with cupcake liners.
Sift together flour and baking powder; set aside.
In the bowl of an electric mixer, beat the butter until pale in color. Add the sugar and beat on high speed until creamed together, scraping down the bowl as needed.
Add eggs one at a time, beating well after each addition. Add vanilla and beat to combine.
Reduce mixer speed to medium and add flour mixture alternating with the milk, beat until just combined and smooth. Do not over mix. The batter will become thin.
Drop a scoop of batter into the liners. Bake for about 20 minutes, or until a toothpick inserted in the center comes out clean. Allow the cupcakes to cool completely before frosting.