PREHEAT oven to 350°F. Butter & lightly flour 12 muffin cups or place paper liners in cups.
SIFT Swans Down Cake Flour once, measure, add baking powder and salt, sift once; set aside.
CREAM butter & sugar until light and fluffy, add eggs, one at a time, beating well after each addition. Beat in vanilla.
ADD flour mixture alternately with milk, beating well after each addition, beginning and ending with flour mixture.
SPOON batter into prepared muffin cups, about 2/3 full.
BAKE about 20-25 minutes. Cool in pan 10 minutes. Remove from pan, cool completely on wire racks.
TOP with desired frosting.
Chocolate Cupcakes: Fold 3 ounces of melted semisweet chocolate into batter.
Spice Cupcakes: Sift with dry ingredients ½ tsp. ground cinnamon & ¼ tsp. each ground nutmeg, ginger & cloves.