Preheat oven to 350F and line the cupcake tray with cupcake liners. Mix all the dry ingredients in a bowl starting from the first ingredient till salt. Sift the dry ingredients from a little height.

If using milk and vinegar, add vinegar to milk and let it stand for a minute. Now stir in the oil and vanilla extract. Mix the liquid into the dry ingredients. Whip it using the electric mixer or by hand until you have a smooth lump free batter. Do not over whip the mixture. Over mixing will not give you good results.

Bake it for 15-20 mins or until the tooth pick comes out clean.

Let them sit in the muffin pan for additional 5 mins after taking it out of the oven. Cool them on a cooling rack. Decorate them with your favorite icing after they have cool down completely. I like whip cream icing over butter cream so that's what I have used.

Place them in the refrigerator and enjoy them any time of the day.