Preheat the oven to 180 degrees C (356 degree f)
The first thing you have to do is to sieve together all the dry ingredients: flour, salt, baking powder, and nutmeg, set aside.
In another mixing bowl, add the butter and the granulated sugar. You can make use of a hand mixer or stand mixer to beat them together until light and fluffy.
Add the eggs, one at a time and make sure each egg is completely incorporated before adding the next. Add the vanilla extract, mix with the batter.
Start adding the dry ingredients, add in two batches. Add the first batch, fold in the batter, add buttermilk/milk and finally add the last batch, gently fold and mix everything together.
At this juncture, your mixer speed should be at it's lowest. What I normally use here is my spatula, it works fine for me. Make sure you scrape down to the bottom of the bowl. To be sure that all the dry and the wet ingredients are well incorporated into the batter.
line your cupcakes pan with cupcakes liner. You may also want to double the liner.
Start filling the cups, do not overfill the cup. I usually fill mine halfway because I like a smooth and flat top, for easy frosting.
After the filling, place them in the oven to bake. Note that the time for the baking may vary, the reason being that some oven is hotter than the other.
What you simply have to do here is to insert a toothpick, when it comes out neat without any trace of batter. It means the cupcakes are well baked. If it comes out with batter just leave for some minutes more.
You should wait for at least 15 minutes before you open the oven to check the cakes. So as not to tamper with the oven temperature which may, in turn, affect the rising level.
If the stick comes out clean, it means the vanilla cupcakes are done. Take them out and place on a cooling rack for about 10 minutes before you start the frosting.