Preheat oven to 325º F

In a large bowl combine and thoroughly mix all dry ingredients

Slowly add milk, vegetable oil, egg and vanilla extract. Mix until well combined.

Slowly add boiling water and mix thoroughly

Evenly add mixture to a prepared cupcake tin and bake for 20 minutes

Remove cupcakes from the oven and allow to cool. While cupcakes cool prepare the frosting.

In a bowl cream the softened butter until smooth and lighter in color

Add powdered sugar 1/2 cup at a time and mixing fully

Fully combine vanilla extract and salt

Slowly add milk until desisted consistency is reached

Add frosting to a piping bag and top each cupcake