Preheat the oven to 350°F (175°C). Line a 12-count muffin or cupcake pan with paper liners.
In a medium bowl, whisk together 1 1/4 cups all-purpose flour, 1 1/4 tsp baking powder, and 1/2 tsp salt. Set the dry mixture aside.
In the bowl of an electric mixer fitted with the paddle attachment (or using a hand mixer), beat 1/2 cup softened unsalted butter and 3/4 cup sugar on medium-high speed for about 5 minutes, until the mixture is pale, thick, and fluffy. Stop once or twice to scrape down the bowl and paddle.
With the mixer on low, add the 2 large room-temperature eggs one at a time, beating well after each addition. Scrape down the bowl. Add 2 tsp pure vanilla extract and beat briefly to combine.
Reduce the mixer speed to medium. Add the dry flour mixture to the butter mixture in three additions, alternating with the 1/2 cup room-temperature buttermilk (or plain kefir): add one-third of the flour, then half the buttermilk, then another third of the flour, the remaining buttermilk, and finally the last third of flour. Mix only until each addition is incorporated and the batter is smooth—do not overmix. Scrape down the bowl as needed.
Divide the batter evenly among the 12 lined cups, filling each about two-thirds full.
Bake at 350°F for 20–23 minutes, or until a toothpick inserted into the center of a cupcake comes out clean or with a few moist crumbs.
Let the cupcakes cool in the pan for 5 minutes, then transfer them to a wire rack to cool completely to room temperature before frosting.