Preheat Oven to 350 °F (177 °C) grease and line cupcake pans
In a large bowl, add flour, baking powder, baking soda, and salt. Mix well with a large spoon or spatula. Set aside.
In another large mixing bowl, add butter and sugar. Using an electric handheld mixer or stand mixer, whisk at high speed until creamy.
Add eggs one at a time and whisk while adding at medium speed.
Add vanilla extract and continue whisking at medium speed.
With a large strainer, sift 1/2 of the dry ingredients into the mixture. Whisk at low speed.
Add the milk slowly and continue whisking at a low speed.
Add the other 1/2 of the dry ingredients to the mixture. Fold in with a spatula from the bottom up until all the ingredients are thoroughly combined.
Pour the mixture into the lined cupcake pan and bake in the oven for 20-25 minutes.
Serve at room temperature or chill. You can decorate with Frosting to your preference.