Preheat the oven to 190C. Line two muffin trays with 12 cupcake cases or bake in batches of 12 using one muffin tray.
Start by beating sugar and butter in a bowl using a wooden spoon or electric whisk. Beat till soft and fluffy. Add flour, eggs, milk, and salt and whisk until the mixture is smooth.
Use a traditional-style ice-cream scoop, or spoon, to divide the mixture between all the paper cases making sure to get an even amount of mixture in each.
Place both muffin tins in the oven and bake for 15 minutes, then swap over the position of the tins over and bake for a further 3-7 minutes, until both trays of cupcakes are a light golden colour.
Remove the tins from the oven. Leave the cupcakes to cool in the tins for a few minutes. Then transfer them to a wire rack to cool. Once completely cooled, the cupcakes can be decorated the way u want .