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, and vinegar until smooth and uniform.
04 - Gradually add dry ingredients to wet mixture, folding until just combined. Avoid overmixing to maintain tender texture.
05 - Divide batter evenly among cupcake liners, filling each approximately 2/3 full.
06 - Bake for 16-18 minutes until a toothpick inserted into center comes out clean.
07 - Let cupcakes cool in pan for 5 minutes, then transfer to wire rack to cool completely before frosting.
08 - Beat cream cheese and butter together in a large bowl until smooth and creamy.
09 - Gradually add powdered sugar, beating until fluffy. Incorporate vanilla and salt until fully combined.
10 - Generously frost completely cooled cupcakes using a spatula or piping bag for decorative finish.