1. Line muffin tins with cupcake papers and heat the oven to 350 F.
2. Sift the flour, baking soda, salt, and cocoa into a large bowl; stir to blend thoroughly.
3. In a mixing bowl with an electric mixer, beat the butter and sugar together until fluffy, about 3 minutes. Add the eggs and vanilla and beat until well blended.
4. Slowly beat in 1/3 of the flour mixture and half of the buttermilk.
5. Beat in another 1/3 of the flour and the remaining buttermilk.
6. Add the remaining flour and beat until blended. Beat in the food coloring and vinegar until well blended.
7. Fill the cupcake papers about 3/4 full.
8. Bake the red velvet cupcakes for 20 to 22 minutes, until they bounce back when lightly pressed with a finger.
9. Cool the cupcakes on a rack and frost with cream cheese frosting.

Prepare the Cream Cheese Frosting

1. In a mixing bowl with an electric mixer on medium-high, beat the cream cheese and butter together until smooth and creamy.
2. With the mixer on low, gradually beat in the confectioners’ sugar and a dash of salt.
3. Add the vanilla extract and beat on medium-high until the frosting is fluffy.
4. Pipe or spread the frosting on the cupcakes.