Elsie’s Moist Vanilla Cupcakes

Ingredients

• 2 1/2 cups all-purpose flour
• 2 cups sugar
• 3 tsp baking powder
• 1 tsp salt
• 1 cup Borden 2% Milk
• 1/2 cup vegetable oil
• 1 tbsp vanilla extract
• 1 large eggs
• 1 cup water
• 1 cup unsalted butter, room temperature
• 4 cups powdered sugar
• 1 1/2 tsp vanilla extract
• 3 tbsp Borden 2% Milk
• pinch of salt