Preheat oven to 375 degrees. Spray a muffin tin with non-stick spray and set aside.
Using a strainer or sifter, sift together the 1 3/4 cup flour, 1 Tbsp baking powder and 1/4 tsp salt.
Sift on top of a piece of wax paper. This will make it easier to get the dry ingredients into the wet later.
In the bowl of a KitchenAid mixer, blend together 1 cup sugar, 1/2 cup butter cut into cubes, 1/2 cup PLUS 2 Tbsp milk at room temperature, 2 eggs and 1 Tbsp vanilla. Blend until smooth.
Slowly add dry ingredients into the wet.
Mixing it in two parts helps keep the mess at bay and allows the dry to fully incorporate into the wet.
Mix until smooth.
Use a large ice cream scoop and scoop mixture into the muffin tins or cupcake liners if using inside of the muffin tin.
Bake for 12-14 minutes or until a toothpick inserted comes out clean.
Remove from the oven and let rest for 5 minutes before removing from the tin.
Remove the cupcakes from the tin and rest on a cooling rack until completely cool before decorating.