Sieve together all purpose flour, baking powder and salt a couple of times, set aside.
In a mixing bowl, add butter along with powdered sugar and whip it until it smooth and creamy.
Add vanilla essence and whip again for a minute.
Next add milk and whip again slowly.
Add coffee decoction and whip again – if the mixture looks curdled, that is alright.
Now add flour mixture in parts and fold it in.
The batter should look smooth and light, without any lumps. Meanwhile preheat the oven at 180°C for 10 mins at the least.
Scoop out the batter onto cupcake liners and fill each one only till they ⅔rd full.
Bake in a preheated oven at 180°C for 12-15mins or until a tester inserted comes out clean. Remove them from the oven and let them cool down completely before frosting.
Store them in fridge for longer shelf life. Stays good for 3-4 days, before losing moistness.