Vanilla Cupcakes

In large bowl, whisk together flour, sugar, baking powder and salt. Using electric mixer on low speed, mix in butter, milk, eggs and vanilla; beat on high speed until smooth, about 2 minutes.

Spoon into 12 paper-lined or greased muffin cups, filling about three-quarters full. Bake in centre of 375°F (190°C) oven until cake tester inserted in centre comes out clean, about 18 minutes. Transfer to rack; let cool completely. (Make-ahead: Store in airtight container for up to 1 day or freeze for up to 2 weeks.)

In large bowl, beat butter until light and fluffy. Alternately beat in sugar and cream, making 2 additions of sugar. Beat in vanilla. (Make-ahead: Refrigerate in airtight container for up to 24 hours; let come to room temperature, about 1 hour. Beat slightly before using.) Makes about 3 2/3 cups, enough for 12 cupcakes.