Make the cupcakes.

Preheat the oven to 350 degrees.  Line two standard 12-count muffin tins with cupcake papers or Silpat liners.  Set aside.

Sift the cake flour, cocoa powder, corn starch, baking soda, and salt into a large bowl.  Gently stir to combine. Set aside.

In the bowl of a mixer with a paddle attachment, cream together the butter and sugar on medium speed for 5 minutes until the butter is pale in color.

Add the egg and continue mixing.  Next, add in the oil, food coloring, vanilla, and vinegar.  Mix, scrape down the sides and continue mixing until everything is fully combined.

Add in the dry ingredients in three parts, alternating with the buttermilk.  Mix after each addition until just combined. Don’t over mix the batter or the cake will be tough.

Using a large spoon, fill each muffin tin half full.

Bake in the preheated oven for 15 – 17 minutes or until a toothpick inserted into the center comes out clean.  You want the cupcakes very slightly underbaked rather than overbaked.

Remove each cupcake from the tin and cool completely on a wire rack.

Make the cream cheese frosting.

In a large bowl with an electric mixer, beat the cream cheese and butter together until very smooth and creamy, about 2 minutes.

Add in the powdered sugar and vanilla and continue to mix on low speed until the sugar incorporates into the cream cheese mixture.

Scrape down the sides of the bowl, increase the mixer speed, and whip the frosting for about 5 minutes until very light and fluffy.

Once the cupcakes are completely cool, ice each cupcake with the frosting and decorate as desired.  I like using a Wilton 1M Open Star tip. It makes a pretty swirl with the icing, but it is not necessary.  A small off-set spatula will do the trick just fine!  

Decorate with sprinkles, small candies, or small sugar cookies.