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

Prepare the Cream Cheese Frosting

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