Yellow Cupcakes

Heat oven to 350°F. Place paper baking cup in each of 24 regular-size muffin cups, grease bottoms and sides of muffin cups with shortening and lightly flour, or spray with baking spray with flour.

In medium bowl, mix flour, baking powder and salt; set aside.

In large bowl, beat butter with electric mixer on medium speed 30 seconds. Gradually add sugar, about 1/4 cup at a time, beating well after each addition and scraping bowl occasionally. Beat 2 minutes longer. Add eggs, one at a time, beating well after each addition. Beat in vanilla. On low speed, alternately add flour mixture, about one-third at a time, and milk, about half at a time, beating just until blended.

Divide batter evenly among muffin cups, filling each with about 3 tablespoons batter or until about two-thirds full.

Bake 20 to 25 minutes or until toothpick inserted in center comes out clean. Cool 5 minutes. Remove cupcakes from pans; place on cooling racks. Cool completely, about 30 minutes. Frost with desired frosting.