Preheat oven to 350oF (175o C).
Line cupcakes pans with paper liners and setaside.
In the medium bowl sift all-purpose flour, baking powder and salt.
Mix sour cream with baking soda and set aside.
In the bowl of electric mixer, beat togheter soft unsalted butter and sugar for 5-7 minutes (or until light in colcor).
Add vanilla extract.
With the mixer on medium speed add eggs, one a time. Scrape the bowl on between each addition.
Add sour cream ( mixed with baking soda) and mix until combine.
Add dry ingredients all at ones and on slow speed mix just untill incorporated.
Use ice-cream scoop to transfer batter into the lined cupcake pan. Fill each cupcake about 2/3 of the way up.
Bake at 350oF (175o C) for 15 minutes or until toothpick comes out clean or with a few crumbs.
Transfer cupcakes into a wire rack to cool completely before frosting.