Preheat oven to 350ºF and line two cupcake tins with paper liners. (If you only have 1 cupcake tin, bake them in batches.)
Sift the flour into a medium bowl and add the baking powder and salt and stir to combine. Set aside.
In a large bowl, combine the sugar and butter. Mix with a hand mixer for 6-8 minutes on medium until the mixture turns pale yellow.
Next, add the eggs, mixing after each addition until completely combined.
After the eggs are combined, add the buttermilk, vodka, and Kahlúa and continue mixing until combined.
Add half the flour mixture and beat until it is combined, scraping the edges of the bowl as necessary.
Finally, add the remaining flour mixture and continue mixing until completely combined.