Preheat oven to 180°C (350°F) and line muffin trays
Whisk together dry ingredients (flour, baking powder, baking soda, salt)
Beat butter and sugar until fluffy
Add eggs and vanilla extract to butter mixture
Alternately add dry ingredients and milk to wet mixture
Fill cupcake liners ¾ full
Bake for 18-20 minutes at 180°C
Cool cupcakes completely
Prepare frosting by beating butter, powdered sugar, and flavoring ingredients
Pipe or spread frosting onto cooled cupcakes
Decorate as desired
