Preheat oven to 375° F (190° C). Prepare two, 8-inch round or square cake pans by lining bottom with parchment paper and misting sides with cooking oil spray.

In bowl of electric mixer, cream butter thoroughly. Add sugar gradually, blending well to cream until fluffy, about 2-3 minutes. Add vanilla and blend well.

In a separate bowl, sift flour and baking powder together.

In 3 batches, add flour mixture and milk alternately to butter-sugar mixture, ending with milk. Don’t overbeat, but do stir/blend lightly until smooth.

With clean beaters in a new bowl, beat egg whites until stiff, but not dry. Gently fold into cake batter.

Spoon batter into prepared pans. Using a damp spoon helps spread the top of the batter smoothly.

Bake for 35 to 40 minutes or until knife inserted comes out clean. Cupcakes take about 15 minutes of baking time.