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1. Preheat oven to 350 degrees F.
2. Line twenty-four 2-1/2-inch muffin-pan cups with fluted paper liners.
3. In large bowl, with mixer at low speed (with heavy-duty mixer, use whisk attachment; otherwise, cupcakes will not rise properly when baked), mix flour, sugar, baking powder and salt until combined.
4. Add butter, milk, vanilla and eggs, and beat just until blended.
5. Increase speed to high; beat 1 to 2 minutes or until creamy, occasionally scraping bowl with rubber spatula.
6. Spoon batter into muffin-pan cups.
7. Bake 20 to 25 minutes or until cupcakes are golden brown and toothpick inserted in center comes out clean.
8. Immediately remove cupcakes from pans and cool completely on wire rack.
9. When cupcakes are completely cool, frost with Citrus Buttercream Frosting.
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