Preheat the oven to 375°F. Grease a standard muffin pan, or line with greased cupcake papers.
To make the cupcakes: Combine the dry ingredients, then mix in the butter until crumbly.
Whisk together the eggs, milk, and vanilla. Stir the wet ingredients into the dry in two additions.
Scoop about 1/3 cup batter into each muffin cup.
Bake the cupcakes for 16 to 18 minutes, until they’re lightly browned and a toothpick inserted into the center of one of the middle cupcakes comes out clean.
Remove the cupcakes from the oven; after 5 minutes turn them out of the pan onto a rack to cool.
To make the frosting: Beat together the butter, shortening, and salt.
Add the sugar, vanilla, and ¼ cup milk, and beat until fluffy. Add additional milk if the frosting seems too stiff to spread.
Use a cupcake corer or small spoon to scoop some of the center out of each cupcake. Fill and ice with the frosting. Yields 12 cupcakes.
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