Preheat the oven to 350ºF. Whisk together the flour and baking powder. In a separate bowl, whisk the remaining ingredients. Combine the wet and dry ingredients and mix only until just combined. Place paper liners in muffin pan or coat with cooking spray. Fill each cup only three-quarters full. Bake 20 to 25 minutes or until an inserted knife comes out clean. Let cool completely before frosting.
Beat all with an electric mixture until smooth. Chill until ready to serve.
