• Preheat Oven: Preheat oven to 356ºF (180ºC). Line a standard 12-hole muffin pan with paper cupcake liners. Set aside.
• Mix Dry Ingredients: In a medium-size mixing bowl, add flour, baking powder, and salt. Whisk until well combined. Set aside.
• Beat Butter & Sugar: In a large mixing bowl using electric hand beaters or a stand mixer with the paddle or whisk attachment, beat the softened butter, sugar and vanilla on medium speed for 2 minutes until pale and creamy, scraping down the sides as needed.
• Incorporate Eggs: Add eggs one at a time, beating for 10 seconds after each addition. Scrape down the sides as needed.
• Add Liquids: Pour in the oil and water. Beat for 30 seconds until well combined. Scrape down the sides again.
• Combine with Dry Ingredients: Add half of the dry flour mixture and beat until just combined. Scrape down the sides and add the remaining flour. Beat until incorporated, ensuring not to over-beat, just until the flour has combined then turn off the beater. If some excess flour is still visible around the sides of the bowl, gently fold it in with a spatula. Over-beating can make the cakes tough and dense after baking.
• Fill Liners: Evenly divide the batter between the cupcake liners, filling each about 3/4 full. You will get 12 regular sized cupcakes from this batter.
• Bake: Bake for 18-20 minutes, or until a skewer inserted into the middle comes out clean and they’re lightly golden all over.
• Cool Cupcakes: Let cupcakes cool in the pan for 10 minutes, then transfer to a wire rack to cool completely before frosting.

Vanilla Buttercream Frosting

• Beat Butter: In a large mixing bowl, beat the softened butter for 2 minutes until creamy.
• Add Sugar Gradually: Gradually add powdered sugar, half a cup at a time, beating well (about 15 seconds) after each addition.
• Add Milk and Vanilla: Add the water, vanilla extract and salt and then beat for 40 seconds until the frosting is light and fluffy.
• Frost Cupcakes: Once the cupcakes are completely cool, pipe or spread the frosting over the tops.
Add Sprinkles: If using, sprinkle each cupcake with your sprinkles of choice before the frosting sets.
• Serve: Enjoy immediately or store as needed.