Line 24 muffin pans with paper liners or grease pans and sprinkle lightly with flour.

Combine flour, salt and baking powder together; set aside.

Cream butter. Add sugar, beat until light and fluffy.

Beat in eggs, beating well after each addition, stir in flour mixture, then vanilla. Add 4 or more tablespoons milk, if needed, to bring batter to correct consistency (this varies with the flour you're using - some flours absorb more liquid than others).

Put in prepared pans, bake about 12-20 minutes (depends upon size of muffin cups used). If you're making 12 large instead of 24 small, reduce oven temperature to 350°F.

Makes about 24 cupcakes.