Preparation:

Step 1: Prepare the Cupcake Batter

1. Preheat your oven to 350°F (175°C). Line a 12-cup muffin tin with cupcake liners.
2. In a medium-sized bowl, whisk together the flour, baking powder, and salt. Set aside.
3. In a large mixing bowl, beat the butter and sugar together using an electric mixer until light and fluffy (about 3 minutes).
4. Add the eggs one at a time, beating well after each addition.
5. Mix in the vanilla extract.
6. Alternate adding the dry ingredients and milk to the butter mixture, beginning and ending with the dry ingredients. Mix just until combined.

Step 2: Bake the Cupcakes

7. Divide the batter evenly among the prepared cupcake liners, filling each about two-thirds full.
8. Bake for 18-22 minutes, or until a toothpick inserted in the center comes out clean.
9. Remove from the oven and let the cupcakes cool in the pan for 5 minutes before transferring them to a wire rack to cool completely.

Step 3: Prepare the Buttercream Frosting

10. In a large mixing bowl, beat the butter on medium speed until creamy and smooth (about 2 minutes).
11. Gradually add the powdered sugar, one cup at a time, mixing well after each addition.
12. Add the vanilla extract and milk, beating until the frosting is light and fluffy.
13. If desired, add a few drops of food coloring and mix until fully incorporated.

Step 4: Frost the Cupcakes

14. Once the cupcakes have completely cooled, use a piping bag fitted with a star tip to frost the cupcakes in a signature Magnolia Bakery swirl.

Step 5: Serve and Enjoy

15. Serve immediately or store in an airtight container at room temperature for up to two days.