Preheat oven to 177 C / 350 F, middle rack. Prepare muffins tin with cupcake liners.
In a medium bowl, sift together all-purpose flour, baking powder, baking soda and salt. Set the bowl aside.
In a bowl of a standing mixer, cream softened unsalted butter and granulated sugar, until the mixture becomes light and fluffy.
Add eggs, one at a time, mixing well after each addition. Then, stir in the vanilla extract and scrape down the sides of the bowl.
With the mixer on a low speed, gradually add room temperature milk and sifted dry ingredients. Do not overmix.
Using a scoop, evenly distribute the batter among 12 paper liners, filling each about two-thirds full. Place the muffin tin in the preheated oven and bake for 18- 20 minutes. Check the donness with inserted toothpick into the centre of a cupcake.
Remove the cupcakes from the oven and let them cool in the muffin tin for a few minutes. Then move them onto a wire rack to cool completely.