Set your oven to 350°F (175°C) and prepare a 12-cup muffin pan by placing cupcake liners in each cup. The liners not only prevent the cupcakes from sticking but also simplify cleanup and make removing each cupcake hassle-free.

In a medium bowl, whisk together 1 1/4 cups of flour, 1 1/4 teaspoons of baking powder, and 1/2 teaspoon of salt. Set aside. This step ensures that the baking powder is evenly distributed, giving your cupcakes a consistent rise.

Using an electric mixer, beat 1/2 cup of softened unsalted butter and 3/4 cup of sugar on medium-high speed for about 5 minutes. You want the mixture to look light and fluffy; this aeration will help the cupcakes stay soft and tender.

Add the eggs individually, ensuring each is well incorporated before adding the next. This helps incorporate air and makes the batter smooth. Then, add 2 teaspoons of pure vanilla extract and beat until combined.

Lower the mixer speed to its lowest setting. Gradually add the flour mixture in three portions, alternating with the buttermilk. Mix each addition until just incorporated—overmixing can make the cupcakes dense.

Fill the cupcake liners about two-thirds full with batter. Bake for 21-24 minutes, or until a toothpick comes out clean. Avoid overbaking to keep the cupcakes moist.

Let the cupcakes cool in the pan for about 5 minutes before transferring them to a wire rack to cool completely. This prevents the frosting from melting when you apply it.