Adapted from Eat, Live, Run
Sift all of the dry ingredients together and set aside.
In a large mixing bowl, cream the butter and sugar together for 3 - 4 minutes or until light and fluffy. Add in the eggs, one at a time, until everything is fully combined. Beat of medium high speed for another 3 - 4 minutes.
Next. alternately add in the sifted flour mixture and the milk + vanilla, being sure to start by adding the flour, and ending by adding the flour. The pattern should look like this:
1/3 flour mixture, 1/2 milk, 1/3 flour mixture, 1/2 milk, 1/3 flour mixture.
Be sure you do NOT over-mix the batter, or your cupcakes will turn out tough!
Fill cupcakes liners 2/3 of the way up with batter and baked at 350 degrees for 20 - 22 minutes, rotating the pan 180 degrees half way through baking.
Allow to cool on a cooling rack. Once the cupcakes are cool enough to handle, mix the bourbon, water, and sugar together in a small bowl. Take a teaspoon of the liquid and drizzle onto the top of the cupcake. The liquid should instantly soak in.
You are now ready to fill and frost your cupcakes!