Yields 24

Cupcakes:
2 1/2 cups cake flour (not self- rising), sifted
2 tablespoons unsweetened Dutch-process cocoa powder
1 teaspoon salt
1 1/2 cups sugar
1 1/2 cups vegetable oil
2 large eggs, room temperature
1/2 teaspoon red gel-paste food color
1 teaspoon pure vanilla extract
1 cup buttermilk
1 1/2 teaspoons baking soda
2 teaspoons distilled white vinegar

Cream Cheese Frosting:
8 ounces (2 sticks) unsalted butter, room temperature
12 ounces cream cheese, room temperature
1 pound (4 cups) confectioners' sugar, sifted
3/4 teaspoon pure vanilla extract