Preheat oven to 350 F. Prepare muffin baking pan with liners.
In a medium bowl combine flour and baking powder.
In a separate bowl beat butter and sugar with mixer until smooth. Add eggs, one at a time. Beat until smooth. Add vanilla extract, milk and sour cream. Beat until all ingredients will combine well.
Add dry ingredients to wet ingredients. Mix with mixer until all ingredients will incorporate well.
Pour into 12 muffin liners. Bake for 15 - 20 minutes until inserted toothpick will come out clean.
Remove from oven and cool off on cooling rack.
Make a hole in each cupcake on the top. Pour 1 tsp. dulce de leche into each cupcake.