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Preheat oven to 350* F
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Line Cupcake tins with liners.
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Mix flour, baking powder, salt, and sugar and aerate with a fork.
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Put into the stand mixer. Add butter, milk and eggs.
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Mix on low speed until combined, then increase speed to medium and beat for 5 minutes.
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Scoop out the batter with an ice cream scoop into the cupcake liners.Fill each liner half way only.
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Bake for 15 to 20 minutes or until done.
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Allow to cool before frosting.