Preheat your oven to 350°F (175°C) and place 12 cupcake liners in a muffin tray.

In a large bowl, whisk together ¾ cup of all-purpose flour, ⅓ cup of black cocoa powder, ½ teaspoon of baking soda, and ½ teaspoon of kosher salt.

In a separate jug, whisk together 2 large eggs, ¼ cup of vegetable oil, ½ cup of buttermilk, 1 teaspoon of vanilla extract, 1 teaspoon of white vinegar, and 1 cup of sugar until smooth.

Pour the wet mixture into the dry ingredients and gently stir until just combined.

Spoon the batter into the cupcake liners, filling each halfway, and bake for 18-20 minutes.

Let the cupcakes cool in the tray for 15 minutes, then transfer to a wire rack.

In a stand mixer, beat 2 sticks of unsalted butter with 3 cups of confectioners' sugar until creamy.

Add ¼ teaspoon of kosher salt, 1 teaspoon of vanilla extract, and ¾ cup of black cocoa powder to the butter mixture.

Slowly incorporate ¼ cup of heavy cream until the frosting is creamy and spreadable.

Frost the cooled cupcakes using your favorite piping tip.