Preheat oven to 350 degrees F.  Line a muffin tin with 12 baking cups.

In a large bowl mix together the flour, baking powder, salt, and cocoa powder.

In the bowl of your electric mixer, beat the butter until soft. Add the sugar and beat until light and fluffy. Add the egg and vanilla and beat until incorporated.  In a separate cup, whisk the milk with the red food coloring. Alternately add the flour mixture and milk to the butter mixture. In a separate cup combine the vinegar and baking soda. Allow the mixture to fizz and then quickly fold into the batter.

Divide the batter evenly among the 12 muffin cups and bake for approximately 20 minutes, or until a toothpick inserted in the center of the cupcakes comes out clean. Let cool completely before frosting.

In the bowl of your electric mixer, using the whisk attachment beat the room temperature cream cheese until smooth.

Add the vanilla and sugar and beat until smooth. Gradually add the cream and whip until the frosting is thick and smooth enough to pipe or spread.

Add more sugar or cream as needed to get the right consistency. Using a piping bag and star tip, pipe the frosting on top of each cupcake, or spread using a knife or spatula.

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