Preheat oven to 350°F Line 16 standard or 14 large muffin cups with paper liners.

Thoroughly mix the flour, baking powder, and salt together in a medium bowl. Set aside

With a handheld mixer, beat 2 egg whites on high speed in a metal bowl until soft peaks form.

In a second mixing bowl using the same mixer, beat the butter until creamy. Add the sugar and beat on medium high for about 3 minutes, scraping down side of the bowl often. Stir in the egg yolks and the vanilla. Scrape bowl and beat on medium, increasing speed to high and beating for 1 minute.

Using a heavy duty scraper or a big mixing spoon, stir in the dry ingredients alternately with the milk, beginning and ending with the dry ingredients, and mixing each addition just until incorporated. With the electric mixer, beat for about 30 seconds just to get rid of any lumps and build the structure. Don’t overbeat. Fold in the whipped egg whites. The batter should be fairly thick.

Spoon batter into cupcake wrappers filling a little over halfway. Bake for 18-21 minutes or until the tops of the cupcakes spring back when touched and a toothpick inserted in the center comes out clean. Let cool in the cupcake cups for about 5 minutes, then transfer to a wire rack and let cool completely.

To make the frosting, beat the butter until creamy, then gradually beat in the powdered sugar. Add vanilla, then add milk or cream of a mixture of the two about 1 tablespoon at a time, beating and scraping the side of the bowl, until you are happy with the consistency. I like this frosting because it tastes great and holds up a little better than the richer one with 2 sticks of butter and 3 ½ cups of powdered sugar. This one is a little sweeter, but not in a bad way. If you want to cut the sweetness, add an ounce of cream cheese.