Vanilla Cupcakes from Scratch

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

Sift flour, baking powder, and salt together into a bowl. Whisk milk, eggs, and vanilla extract together in a separate bowl.

Beat sugar, butter, and shortening together in a large mixing bowl with an electric mixer until creamy. Mix in flour mixture. Add milk mixture and beat on low speed for 30 seconds. Increase speed to high and beat until smooth, about 2 minutes. Fill the prepared muffin cups 1/2 full with batter.

Bake in the preheated oven until tops spring back when lightly pressed, about 20 minutes. Cool in the tin for 5 minutes, then transfer to a wire rack to cool completely.