Preheat oven 350 degree F
Line muffin pan with 12 cupcake cups
Cupcakes
Sift flour, 1/4 tsp salt, and baking powder together and set aside
Mix Milk and 2 tsp vanilla and set aside
Cream Sugar and Butter for approximately 5 min
Add eggs 1 at a time until incorporated
Alternating flour (in 3 parts) and milk (in 2 parts), starting and ending with the flour
Mix for about 1.5 minutes until no flour is visible, scrape side of bowl if needed
Fill line 3/4 full
Bake for 18-20 or until a tester comes out clean
Cool in pan for 2 minutes
Remove and cool completely before frosting
Buttercream
Cream 1 Cup Butter, 2 tsp vanilla and meringue powder (egg whites)
Slowly add powdered sugar
Mix in water by the tbsp until desired consistency is reached
Frost cupcakes and enjoy