Preheat oven to 200°C. Place 24 paper cupcake cases on a baking sheet or in muffin tins.
Cream butter and sugar until smooth and creamy.
Add essence and eggs, beating well after each addition.
Sift flour and salt together and fold alternately with milk into egg mixture.
Spoon into paper cases until ¾ full.
Bake for 12 - 15 minutes or until cakes spring back when lightly pressed.
Allow to cool completely and decorate with icing.