Preheat oven 350°F Line muffin pans with cupcake liner.
Sift flour, baking powder, and salt. Set a side.
Cream 1/2 cup butter and sugar. Add eggs and vanilla, mix well. Add flour mixture and milk slowly. Mix well.
Pour in lined muffin pans 2/3 full.
Bake for 18-22 minutes or do toothpick test to see if done.
Allow to cool completely before applying glaze to cupcakes. You can dip tops of cupcakes in the glaze or simply pour glaze on top of cupcakes with spoon.
Penuche Glaze: In a sauce pan, melt 3 tbsp butter and brown sugar on medium heat. Allow to boil and mix continuously with a spoon for 1 minute. Take out of heat. Add 1/4 cup milk and begin to beat w/ mixer. Add powdered sugar till you get the consistency you want. Work quickly with glaze once you have made it. It thickens up quickly. Keeping it on very low heat works well so it does not harden on you.