1Preheat the oven to 350?F.
2In a large bowl, beat the butter and sugar until pale and light; beat in the egg and vanilla. In a smaller bowl, stir together the flour, baking powder and salt.
3Add the dry ingredients in three additions, alternating with the milk in two additions, beating just until blended after each. Pour the batter into paper-lined muffin tins or two greased 8 or 9-inch round cake pans and bake for 20 minutes (cupcakes) to 25 minutes (cakes), or until the cakes are golden and springy to the touch. Cool completely before frosting.
4Makes about 1 dozen cupcakes or 2 layer cakes.