In a standing mixer add the butter and sugar and mix until combined. Once combined, whip on high for 2 minutes, pausing to scrape down the sides of the mixing bowl every 30 seconds. The mixture should be lighter in color and texture when finished.
Add the eggs, milk, sour cream and vanilla. Stir until combined.
In a separate mixing bowl combine flour, baking powder, salt and cornstarch.
Turn the standing mixer on low and slowly pour in the dry ingredients. Mix until the batter is all combined.
Once combined, turn the mixer on medium speed for about 20 seconds until the batter is smooth.
Spoon batter into a cupcake pan with 24 cupcakes lined with baking cups.
Bake the cupcakes for 20 minutes, remove and let cool in the pan before removing.
Frosting
In a standing mixer add the butter and whip until it is softened
Add the powdered sugar and mix until combined
Add the cream and vanilla extract, whip the frosting for 2 full minutes until light and fluffy