Cream the butter and sugar in the bowl of an electric stand mixer with the flat paddle attachment.
Slowly beat in the flour, baking powder, baking soda and salt.
Beat on low speed until all of the ingredients are incorporated.
In a small bowl or jug, lightly whisk together the sour cream, eggs and vanilla.
Slowly add the wet ingredients to the mixer, and beat until the batter is thoroughly mixed.
Divid the batter evenly between the paper cases. I like to use an ice-cream scoop for this task.
Bake for 15-20 minutes, or until a skewer inserted in the middle of a cupcake comes out clean.
Remove the cupcakes from the pan and place them on a wire rack to cool completely.