01 - Preheat the oven to 350°F. Line a 12-cup muffin tin with paper liners.
02 - In a medium bowl, whisk together the flour, sugar, cocoa powder, baking soda, and salt.
03 - In a large bowl, whisk together the vegetable oil, buttermilk, egg, vanilla extract, vinegar, and red food coloring until smooth.
04 - Add the dry ingredients to the wet ingredients and mix until just incorporated, avoiding overmixing.
05 - Divide the batter evenly among the prepared liners, filling each about two-thirds full.
06 - Bake for 18 to 20 minutes, or until a toothpick inserted into the center comes out clean.
07 - Allow cupcakes to cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.
08 - Beat the cream cheese and butter together until smooth and creamy. Gradually add powdered sugar, vanilla extract, and salt; beat on low speed until incorporated, then increase speed and beat until fluffy.
09 - Once cooled completely, frost the cupcakes generously using a piping bag or spatula.