Preheat oven to 350F. Line muffin pan(s) with cupcake liners. Set aside.
In a large bowl, whisk together the flour, baking powder, and salt. Set aside.
In the bowl of a stand mixer fitted with the paddle attachment (or in a large mixing bowl using a hand-held mixer), cream together the butter and sugar until light and fluffy.
Beat in the eggs one at a time, then the vanilla.
Add in the sour cream. Mix all ingredients until fully combined.
Slowly add the dry ingredients to the wet ingredients, mixing until just combined. Do not over mix the batter.
This will give you fluffy and light cupcakes.
Using a cookie scoop or large spoon, fill the cupcake liners a little over half. You should have 14 cupcakes.
Bake cupcakes in separate batches at 350°F for about 18-21 minutes or until a wooden toothpick inserted into the center of the cupcake comes out clean.
Remove cupcakes from the oven and allow to cool in the pan for a couple of minutes. Then remove from pan and transfer to a wire rack to cool completely.