Preheat oven to 350 degrees.
Set up your cupcake pan with liners
Using a medium bowl, whisk flour, baking powder, and salt.
In a separate large mixing bowl, beat butter with an electric mixer or Kitchenaid on medium to high for 30 seconds.
Now add sugar, vodka, kahlua and vanilla to the butter and beat until combined.
Add eggs one at a time, beating well after each addition.
Alternate, the flour mixture and milk to butter mixture, beating on low speed until everything is well mixed together
Fill the cupcake pan liners 2/3 with cake batter
Bake for 18-20 minutes.
Remove cupcakes from pan and allow to cool on a wire rack for 30 minutes before frosting