Preheat oven to 350F.
Line two 12 cup muffin tins with cupcake papers.
Cream butter at medium speed in large bowl.
Add sugar gradually and beat until fluffy. Then add eggs.
Combine flours. Add to butter mixture in four parts, alternating with the milk and vanilla extract.
Spoon the batter into cups so they are ¾ full.
Bake until the tops spring back when touched, about 20 minutes.
Vanilla Buttercream Icing
Place butter, milk, vanilla extract and 4 cups of sugar in a large mixing bowl and beat until smooth and creamy.
Gradually add the remaining sugar, once cup at a time until thick.
Add a few drops of food coloring if desired and mix thoroughly.
Spread icing on cooled cupcakes.