Place the cupcake liners in a muffin tray or ramekins.

Preheat the oven to 170 C or 340 F for atleast 15 mins.

Place a sieve over a bowl and sieve flour, baking powder, baking soda and salt. Give a good stir.

In another large bowl, mix together milk, melted butter, sugar, vanilla and vinegar.

Then add ½ of the flour mixture to the prepared wet mixture and mix with a whisk just until combined.

Next add the rest of the flour and gently mix until combined.

Scoop the batter equally using a small cup or ice cream scooper to 6 cupcake liners.

Bake them in the center of the oven for 13 to 15 mins. Please adjust the baking time as it differs from each oven. When done a tester or a skewer inserted comes out clean.

Cool them completely before frosting.

Sieve together flour, cocoa, salt & baking soda. Mix with a spoon and set aside.

In another large mixing bowl, stir together sugar, water, oil, vanilla and vinegar.

Add half of the flour mixture to the wet mixture and mix with a whisk just until combined.

Then add the rest of the flour and mix until just combined. Avoid over mixing.

Divide the batter to 6 cupcake liners using a small cup or a ice cream scooper.

Bake the cupcakes for 14 o 15 mins or until a skewer inserted comes out clean. Adjust the bake time if needed.

Cool them completely on a wire rack before frosting.

Ensure the butter is soft yet cold. Beat it with a paddle attachment in a stand mixer on a medium speed until light, smooth and fluffy. This takes about 3 to 4 minutes depending on the quantity.

Add vanilla and half of the powdered sugar. Mix on a medium speed and then add the other half of the powdered sugar.

Continue to beat on a medium high speed until light and fluffy. If the frosting is too thick sprinkle 1 tsp to tbsp milk.

If making chocolate buttercream, add in the cocoa and (optional) 1 tsp to 1 tbsp milk. Beat on a medium high speed until light and fluffy. If the frosting is too thick, add another tsp of milk and beat.

The prepared buttercream frosting must be light, smooth and fluffy. (refer pictures below)

Trim off a small portion of the piping bag to fit in a noozle from inside. Fill the bag only half way. Frost the eggless cupcakes as desired.