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DIRECTIONS

Make Cupcakes: Preheat oven to 375°F. Line twenty 2-1/2-inch muffin cups with paper bake cups; set aside.

Combine 2 cups flour and baking powder in medium bowl. Place 1/2 cup butter and 1-1/4 cups sugar in large mixing bowl. Beat with an electric mixer on medium speed 30 seconds or until light and fluffy; add vanilla. Add eggs, one at a time, beating well after each. Blend in salt; reduce speed to low. Add flour mixture and 1 cup milk. Beat just until blended and smooth, scraping bowl with rubber spatula several times.

Fill each muffin cup half full. Bake 15 to 20 minutes or until cupcakes spring back when lightly touched or wooden pick inserted in center of cupcakes comes out clean. Cool in pan 10 minutes. Remove from pan; cool completely on wire rack.

Make Frosting: Place 2 tablespoons flour in small saucepan; whisk in 1/2 cup milk until blended. Cook over low heat 3 to 4 minutes or until thickened. Remove from heat. Cover and cool.

Beat 1/2 cup butter in large mixing bowl with electric mixer on medium speed until fluffy. Add 1/2 cup sugar; beat on high speed 4 minutes. Reduce speed to low. Add cooled milk mixture and 1 teaspoon vanilla; beat until combined. Increase speed to high; beat 7 minutes or until light and fluffy.

Frost cupcakes with frosting. Decorate as desired.