1-Preheat the oven to 350°F (180°C) and line a muffin tin with cupcake liners to ensure easy removal and clean presentation.

2-Whisk together the flour, baking powder, and salt; set aside to evenly distribute the leavening agents and prevent lumps.

3-Heat the milk and butter together until the butter melts and the milk is very warm; keep it warm for the best results.

4-In a separate bowl, beat the eggs with a handheld beater on medium speed for 30 seconds, then gradually add the sugar over 30 seconds.

5-Continue beating the eggs and sugar for about 6 minutes until the mixture triples in volume, becomes thick, glossy, and nearly white.

6-Add the flour mixture in three additions, mixing briefly at low speed just until combined; avoid overmixing to keep the cupcakes light.

7-Temper the hot milk mixture by whisking about 3/4 cup of the egg mixture into it until smooth and foamy.

8-Slowly pour the milk mixture back into the egg mixture while mixing at low speed, scrape the sides and bottom, then mix briefly until smooth.

9-Fill the cupcake liners about 2/3 full using an ice cream scoop or spoon to avoid overfilling for a nice dome shape.

10-Bake for 22 minutes or until golden and a toothpick inserted comes out clean; let the cupcakes rest for 2 minutes, then remove from the muffin tin and cool completely on a rack before frosting.