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1. Preheat oven to 350. Beat butter and cream cheese at medium speed with an electric mixer until creamy. Beat in sugar until light and fluffy. Add eggs, 1 a a time, beating until blended after each addition. Stir in vanilla.
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2. Combine flour and next 3 ingredients. Gradually add to butter mixture alternately with sour cream, beating until blended. Spoon batter by rounded tablespoons into lightly greased miniature muffin pans.
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3. Bake at 350 for 13 to 15 minutes or until a wooden pick inserted in centers racks 5 minutes. Remove from pans to wire racks, and cool completely (about 30 minutes). Spread cupcakes with desired buttercream, or dip in glaze.
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NOTE: To prepare regula-sizedcupcakes, spoon batter into 2 lightly greased 12-cup muffin pans, filling two thirds full. Bake at 350 for 22 to 24 minutes or until a wooden pick comes out clean. Makes 2 dozen.