The Best Homemade Cupcakes

Preheat the oven to 325 degrees F (165 degrees C). Line two 12-cup muffin tins with paper liners.

Combine sifted flour, sugar, baking powder, and salt in a bowl. Whisk eggs together in a second bowl for 1 to 2 minutes.

Beat milk, oil, and vanilla extract together in another large bowl with an electric mixer on low speed until incorporated. Add the flour mixture in increments, making sure it mixes in well. Fold in eggs. Scoop batter into the prepared muffin cups.

Bake in the preheated oven until a cake tester inserted into the center comes out clean, about 20 to 25 minutes. Cool in the tin for 5 minutes, then transfer to a wire rack to cool completely.