1. Preheat oven to 350F.

2. Sift together flour, baking powder, and salt.

3. With an electric mixer, mix butter and sugar on high speed until fluffy. Scrape sides of bowl and mix for a few more seconds. Add eggs, one at a time, mixing well after each addition. Add vanilla. Mix to combine. Alternate adding dry ingredients and milk in three batches, mixing for a few seconds after each addition.
Scrape sides of bowl, then mix one final time.

4. Fill paper-lined muffin tins 3/4 full with batter. Bake for 20 to 22 minutes, or until poufy but not brown. Cool before icing.

Chocolate Icing:
1. Mix ingredients together in a small/medium saucepan. Melt ingredients over medium low heat, stirring gently. Icing is ready when all ingredients are melted and combined.

2. Spoon warm icing over warm cupcakes, stirring icing to smooth after every third cupcake or so. Allow iced cupcakes to sit at least ten minutes before serving.

Simple express cupcake version: Combine 1 box yellow cake mix, 3 large eggs and 1/3 cup vegetable oil in a large bowl. Heat oven to 375° F. Line a 24-muffin tin with cupcake papers. In a large mixing bowl, combine the cake mix, eggs, and oil, along with the amount of water called for by the package directions. Beat until well combined. Fill each cup 2/3 full. Place in oven and bake until a toothpick inserted into a cupcake's center comes out clean, about 20 minutes. Remove the cupcakes from the pan and place on a wire rack; allow them to cool completely before frosting with store-bought frosting.