1. Preheat oven to 350ºF. Line two 12-cup muffin tins with cupcake liners.

2. In a small bowl, combine the flours. Set aside.

3. In a large bowl, on the medium speed of an electric mixer, cream the butter until smooth. Add the sugar gradually and beat until fluffy, about 3 minutes. Add the eggs, one at a time, beating well after each addition.

4. Add the dry ingredients in three parts, alternating with the milk and vanilla. With each addition, beat until the ingredients are incorporated but do not overbeat.

5. Using a rubber spatula, scrape down the batter in the bowl to make sure the ingredients are well blended.

6. Carefully spoon the batter into the cupcake liners, filling them about three-quarters full.

7. Bake for 20-25 minutes, or until a cake tester inserted into the center of the cupcake comes out clean. Cool the cupcakes in the tins for 15 minutes. Remove from the tins and cool completely on a wire rack before icing.

8. For the buttercream, cream the butter in a large mixing bowl. Add the vanilla.

9. Gradually add sugar one cup at a time. Scrape down sides of bowl often.

10. When the mixture starts to thicken and appears dry, add 2 tbsp of milk. Beat on medium speed until smooth and creamy about 2-4 minutes.

11. Add more milk as needed if you want a thinner consistency. If desired, add a few drops of food coloring and mix thoroughly.

12. Store the icing at room temperature. Icing can be stored in an airtight container for up to 3 days.