Preheat the oven to 180°C (350°F) and line a cupcake tray with paper liners.

In a bowl, mix plain flour, sugar, baking powder, and salt.

Add eggs, milk, oil or butter, and vanilla essence.

Mix gently until just combined and smooth.

Fill cupcake liners two-thirds full.

Bake until cupcakes rise and spring back when lightly touched.

Remove from oven and allow to cool completely before serving or frosting.