Step 1: Preheat oven to 350 degrees F.
Step 2: To prepare the cupcakes: place the first 4 ingredients (sugar - vanilla) in the bowl of an electric mixer and beat at medium speed until blended (2-5 minutes).
Step 3: In another bowl whisk together the dry ingredients (flour - salt). Stir the flour mixture into the sugar mixture alternately with the buttermilk, beginning and ending with the flour mixture, mix after each addition until blended.
Step 4: Place 16 paper muffin liners in the muffin cups of a muffin pan, spoon about 2 1/2 tablespoons of batter into each cup. Bake at 350 for 18-20 minutes or until a wooden pick inserted in center of a cupcake comes out with crumbs attached -- do not overbake. Remove cupcakes to a wire rack to cool.
Step 5: To make the frosting: in bowl combine the powdered sugar with the rest of the frosting ingredients; beat with a mixer at medium speed until smooth. Spread 1 tablespoon of frosting on top of each cupcake.
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