Preheat the oven to 180°C. Line a cupcake tin with paper baskets.
Beat the butter and sugar into a light, fluffy cream.
Whisk the eggs slightly with the vanilla essence, then slowly add to the butter mixture.
Using a metal spatula, fold in gently the flour. Add a drop of milk, if the mixture is too thick.
Spoon the mixture into the paper cases until they are three quarters full.
Bake for about 15 minutes until light brown and spongy, when the top is pressed.
Let them cool on a wire-rack.
Prepare the icing or buttercream and top the cupcakes, then decorate with sprinkles, edible dust etc according to the occasion.