1. Preheat oven to 350 degrees. Line a muffin tin with baking cups.
2. In a large bowl, combine butter and eggs. (It will look clumpy and runny.) Stir in vodka and vanilla extract.
3. In a separate bowl, whisk together flour, sugar, baking powder, and salt. Gradually add the flour mixture to the butter mixture, mixing until just combined.
4. Fill baking cups 2/3 of the way full. Bake for 18-20 minutes, or until a toothpick inserted in center comes out clean. Transfer to a wire rack to cool completely before frosting.
Option: Brush the tops of the cupcakes with more vodka!
Whipped Cream Vodka Buttercream
1 cup (2 sticks) unsalted butter, softened
3 cups powdered sugar
2 tbsp whipped cream vodka
1. In a large bowl, cream together butter and sugar. Add vodka, one tablespoon at a time. (Add more or less depending on your desired consistency.)