Preheat oven to 325°. Line cupcake pan with paper liners.
In a medium bowl, whisk together flour, baking powder, baking soda, and salt; set aside.
Using an electric mixer, cream together butter and sugar on medium-high speed until fluffy. Mix in the eggs one at a time. Add orange soda and food coloring if using; mix just until blended on low speed.
Gradually add dry ingredients and mix just until blended.
Bake for 20 minutes or until toothpick inserted in center comes out clean and the cupcake springs back when touched. Remove from oven and cool for 5 minutes. Remove from pan and cool on a wire rack completely before frosting.