Preheat the oven to 350°F.
Line a 12-count muffin pan with liners. Line second muffin pan with 2 liners. Set both aside.
In a large bowl, whisk together the flour, baking powder, and salt. Set aside.
Beat the butter and sugar until light and fluffy.
Beat in the eggs one at a time, then the vanilla.
Add in the sour cream and mix until fully combined.
Slowly add the dry ingredients to the wet ingredients and mix until just combined. DO NOT OVERMIX THE BATTER!
Scoop the batter into the cupcake liners, filling them a little over half way full.
Bake in separate batches for 18-22 minutes or until a toothpick comes out clean.
Let cool on a wire rack completely before icing.