Preheat oven to 350°F (180°C)
Mix dry ingredients (flour, baking powder/soda, salt, cocoa powder if applicable)
In a separate bowl, beat butter and sugar until creamy
Add eggs one at a time, then mix in flavoring extracts or food coloring
Add dry ingredients alternately with milk or buttermilk
Fill cupcake liners ⅔ full
Bake for 18-22 minutes until golden
Cool completely before frosting
