Cream together the butter and sugar until light and fluffy. Add in the eggs and beat well.

Sift in the flour, baking powder and salt and mix lightly. Add in the milk and vanilla essence and beat well until combined.

Using an ice cream scoop or spoon, fill the batter into cupcake liners. The batter should fill up to ¾ in the cupcake liners.

Bake in a preheated oven of 325°F / 170°C for 15 to 20 minutes and until a skewer inserted comes out clean.

Remove from the oven and transfer the cupcakes to a wire rack to cool completely before frosting.

Beat the butter until pale. Add in the powdered sugar/icing sugar and vanilla extract and beat until smooth. Add in a little milk to create a softer, smoother frosting.

Either pipe or spread the frosting over the cooled cupcakes. Decorate as you prefer.