Pre-heat the oven to 350F and line the cupcake tins.
In a large bowl combine the flour, baking powder, and salt. Then set it aside.
In a stand mixer on medium low cream together the butter and sugar. Then add the eggs and vanilla extract. When this is all combined slowly add the milk and half & half and mix until it is fully incorporated.
Turn the mixer to the lowest speed and slowly add the dry ingredients to the wet. Once it’s all added you can turn the mixer speed up for a minute to beat out any lumps that have formed.
Divide the batter into the muffin tins, fill at least 3/4 of the way (this batter will not rise as much as traditional cake batter), let them sit for a few minutes and tap the try lightly on the counter to dislodge any bubbles in the batter.
Bake cupcakes for 25-30 minutes, until a toothpick can be inserted into the center and comes out clean.
While the cupcakes are cooling make the frosting
In a stand mixer combine the butter, vanilla and half the powdered sugar. Mix this until it comes together, then slowly add the remaining powdered sugar 1/2 cup at a time (or you will have powdered sugar dust everywhere). When all the sugar has been added check the frosting consistency. Add a TBS or two of half & half to thin the frosting reach the desired consistency.
Allow cupcakes to cool completely before frosting, otherwise the frosting will melt and slide off the cupcakes. Use a metal spatula, the back of a spoon, or a piping bag to apply the frosting as desired. Sprinkle with optional white sugar or sprinkles to decorate.