Line cupcake pans with paper liners and set aside.
In a medium bowl sift all-purpose flour, baking powder, and salt.
Mix sour cream with baking soda and set aside.
In the bowl of an electric mixer, beat together soft unsalted butter and sugar for 5-7 minutes (or until light in color).
Add vanilla extract.
With the mixer on medium speed add eggs, one at a time. Scrape the bowl between each addition.
Add sour cream ( mixed with baking soda) and mix until combined.
Add dry ingredients all at once and on slow speed mix just until incorporated.
Use an ice-cream scoop to transfer the batter into the lined cupcake pan. Fill each cupcake about 2/3 of the way up.
Bake at 350oF (175°C) for 15 minutes or until a toothpick comes out clean or with a few crumbs.
Transfer cupcakes to a wire rack to cool completely before frosting.
Notes
Use a kitchen scale to weigh ingredients and to fill cupcake liners.Do not overtake cupcakes.Make sure cupcakes are cooled to room temperature before decorating with cream or frosting.