Preheat the oven to 350°F and line a cupcake pan with paper liners.

In a bowl, cream together the butter and sugar until light and fluffy.

Add eggs one at a time, beating well after each addition.

Mix in vanilla extract.

Combine the flour and baking powder, then add to the creamed mixture alternately with milk.

Pour the batter into the prepared cupcake liners and bake for 20 minutes or until a toothpick comes out clean.

Let cool before frosting.