01 - Preheat oven to 350°F. Line a 12-cup muffin pan with cupcake liners.
02 - In a medium bowl, whisk together flour, sugar, baking soda, salt, and cocoa powder until well blended.
03 - In a separate large bowl, whisk together oil, buttermilk, egg, food coloring, vanilla extract, and vinegar until smooth and uniform.
04 - Gradually add dry ingredients to wet mixture, folding gently until just combined. Avoid overmixing to prevent tough texture.
05 - Divide batter evenly among prepared liners, filling each about two-thirds full to allow for rising.
06 - Bake for 16 to 18 minutes, or until a toothpick inserted into the center emerges clean.
07 - Let cupcakes rest in pan for 5 minutes, then transfer to a wire rack to cool entirely before frosting.
08 - In a large bowl, beat softened cream cheese and butter together until completely smooth and creamy.
09 - Gradually incorporate powdered sugar, beating until fluffy and smooth. Blend in vanilla extract and salt.
10 - Once cupcakes have cooled completely, apply frosting generously using a spatula or piping bag for decoration.