Preheat oven to 350 degrees. Spray muffin tins with nonstick spray.
Sift together the flour, baking powder, and salt.
With an electric mixer on medium speed, blend sugar and butter until very smooth and light; scrape down the bowl as you work. Add eggs and continue to mix until very smooth. Add the milk alternately with the sifted dry ingredients in thirds. Blend until smooth. Working by hand, stir in vanilla and chocolate chips.
Fill muffin tins 3/4 full. Bake until tops are golden brown and muffin springs back when lightly pressed with a fingertip, 25-30 minutes. Cool on a rack.
(Note: Muffins freeze well: Store in zip-close plastic bags or freezer containers up to 2 weeks. Reheat in oven at 325 for a few minutes to warm them.)
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