Preheat your oven to 350℉. Line a standard 12-count cupcake pan with high-quality paper liners. Set it aside.
In a medium bowl, whisk together flour, baking powder and salt. Sift this mixture twice. Sifting guarantees no clumps of baking powder and flour remain.
1 and ¼ teaspoons Baking Powder, 1 and ⅓ Cup All purpose flour, ¼ teaspoon Salt
In a stand mixer fitted with paddle attachment (or using a hand mixer), beat the softened butter and granulated sugar together on medium-high speed for 5-7 minutes or until it turns very pale and fluffy.
1 Cup Granulated sugar, 1 (½ cup) stick Butter
Add in both the eggs together and mix only till they get combined in the mixture. No need to whisk them for too long. Trapped air bubbles can sink the cupcakes here as they bake.
2 large Eggs
Turn the mixer on low, add in sour cream and vanilla. Allow to combine well.
¾ Cup Sour Cream, 2 teaspoons Pure vanilla extract
Now, with mixer on low add dry ingredients in 3 batches. You can also mix or fold by hand after each addition. Scrape the bottom and sides of bowl as needed. And make sure not to overmix the batter.
Divide the batter among 12 liners, filling them ⅔-¾ full. If you fill them too high, batter will spill over the edges while baking. Bake for 22-25 minutes or till cupcakes pass toothpick test. Cupcakes will be springy to touch in the center at this point.
Remove cupcake pan from oven and allow cupcakes to sit for about 5-6 minutes to cool down slightly in the pan. Then carefully remove the cupcakes from pan and place them on a wire rack and allow to cool down.
Once the cupcakes have cooled down completely, top with vanilla buttercream and sprinkles of choice.