Grease twelve 2-1/2-inch muffin cups; set aside. In a small bowl, combine the flour, baking powder, and salt; set aside.
In a medium bowl, beat the butter with an electric mixer on medium to high speed for 30 seconds. Add the sugar and egg; beat until combined. Add the milk and the flour mixture alternately to butter mixture, beating well after each addition. Spoon batter into prepared muffin cups, filling each about 2/3 full.
Bake in a 425 degree F oven for 12 to 15 minutes or until golden brown. Cool in pan on a wire rack for 5 minutes. Remove from muffin cups. Serve warm. Makes 12 muffins.