01 - Preheat oven to 350°F and line a 12-cup muffin tin with paper liners.
02 - Whisk together flour, cocoa powder, baking soda, and salt in a medium bowl; set aside.
03 - Beat butter and sugar in a large bowl until light and fluffy, about 2 to 3 minutes.
04 - Incorporate eggs one at a time, beating well after each addition.
05 - Mix in buttermilk, sour cream, vanilla extract, and red food coloring until evenly combined.
06 - Add dry mixture to the wet ingredients in two additions, stirring gently until just combined.
07 - Stir in the white vinegar to the batter.
08 - Divide batter evenly among liners, filling each about two-thirds full.
09 - Bake for 16 to 18 minutes until a toothpick inserted in the center comes out clean.
10 - Allow cupcakes to cool in the pan for 5 minutes, then transfer to a wire rack until completely cool.
11 - Beat cream cheese and butter together until smooth and creamy.
12 - Gradually add powdered sugar, vanilla extract, and salt, beating until light and fluffy.
13 - Once cupcakes are fully cooled, frost generously using a piping bag or spatula.