Creating Vanilla and Chocolate Cupcakes is a straightforward process. Follow these simple steps:

1. Preheat the Oven: Start by preheating your oven to 350°F (175°C). Line a cupcake pan with liners.
2. Mix Dry Ingredients: In a bowl, whisk together flour, baking powder, cocoa powder, and salt.
3. Cream Butter and Sugar: In a separate large bowl, beat together the softened butter and granulated sugar until light and fluffy.
4. Add Eggs and Vanilla: Incorporate the eggs one at a time, followed by the vanilla extract. Mix well.
5. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, alternating with the milk. Stir until just combined.
6. Prepare Batter: If desired, fold in the chocolate chips at this stage for added richness.
7. Fill Cupcake Liners: Pour or spoon the batter into the cupcake liners, filling them about two-thirds full.
8. Bake: Place the pan in the preheated oven and bake for 15-20 minutes. Check doneness with a toothpick—once it comes out clean, they are ready.
9. Cool Cupcakes: Once baked, remove from the oven and allow the cupcakes to cool in the pan for about 10 minutes. Transfer to a wire rack to cool completely.
10. Frost and Decorate: Once cool, frost with buttercream and add sprinkles or other decorations if you like.

These steps will lead you toward delicious Vanilla and Chocolate Cupcakes that are sure to impress.