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Preheat oven to 350F. Line 24 cupcake cups with paper liners or spray with nonstick spray.
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In a mixing bowl, sift together flour, baking powder, and salt. Set aside.
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In the bowl of a stand mixer fitted with a paddle, beat the butter and 1½ cups sugar at medium speed until light and fluffy, scraping down the sides as needed. Beat in the vanilla. Add in the dry ingredients in 3 additions, alternately with the milk. Set aside.
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in a clean mixer bowl on your stand mixer fitted with a whisk, beat the egg whites until they begin to speed. Add the remaining 1¼ cups sugar and beat until the whites are thick and almost hold stiff peaks. Fold ⅓ of the whites into the batter to lighten it. Fold in the rest.
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Fill the muffin cups about ¾ of the way full. Bake for 20 minutes -rotating the pans halfway through – until the cupcakes are golden and a toothpick inserted into the center of one comes out clear.
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Cool completely before frosting.