Preheat oven to 350 degrees Fahrenheit. Prepare a 12 cup muffin pan with liners.
In a stand mixer or with an electric hand mixer, cream together room temperature butter, sugar, and vanilla.
Add in eggs one at a time mixing thoroughly in between. Then, add in the sour cream and mix for an additional two minutes until completely combined.
In a separate bowl, combine flour, baking soda, baking powder, and salt. Add in half of the dry mixture into the wet ingredients, mix until combined. Then add in the buttermilk and mix. Finish by adding in the rest of the dry ingredients. Only mix until combined, do not overmix.
Fill each cupcake liner ⅔ full and bake in a preheated oven for 18-20 minutes until baked through.
Let cupcakes cool completely before frosting.
Vanilla American Buttercream
With an electric mixer fitted with a paddle attachment, beat room temperature butter until lighter in color and fluffy, around 5 minutes, scraping the bowl down half way through.
With the mixer on the lowest setting, slowly add in powdered sugar (sifted if your sugar is lumpy, I find it depends on the brand). Add powdered sugar as slow as you can while the mixer combines the butter and sugar on low speed.
After about 3 cups of powdered sugar have been added, turn the mixer up to medium speed to let all of the sugar combine well. Scrape down the sides of the bowl.
Turn the mixer back down to low speed and alternate adding in 1 tablespoon of heavy whipping cream, and then one cup of powdered sugar until the remaining 3 cups of powdered sugar. Be sure to scrape down the bowl as needed.
Add in vanilla extract and a tiny pinch of salt. Then, whip the buttercream on medium speed for an extra minute to ensure all is very well combined.
With a silicone spatula or wooden spoon, stir the buttercream around the bowl for about 30 seconds to smooth it out and release any air bubbles that may be in the buttercream.
If you would like to pipe the buttercream on the cupcakes, fit a large piping bag with piping tip of your choice.
Cupcake Assembly
Once cupcakes are fully cooled, pipe buttercream into swirls on top. You can also spread buttercream on with a butter knife or offset icing spatula.