To make Cupcakes: Preheat oven to 350°F. Line muffin tin with paper liners.

Sift flour, salt and baking soda in a small mixing bowl.

Add vinegar to milk in a mixing bowl and set aside. (If using buttermilk, skip this step).

In a large mixing bowl, whisk oil and sugar until sugar is completely dissolved. Add vanilla and mix well.

Next mix in the milk.

Then slowly add the dry ingredients and mix gently until combined.

Take half of the batter into a separate bowl and add unsweetened cocoa and espresso (if using), mix well.

For no fuss double decker cupcakes: Add both the batters one on top of the other.

For fancier Marbled effect cupcakes: Fill the cupcake liners ⅔rds full with either of the batters and then add 2tbsp of the other batter on the top. Using a toothpick swirl the batter on the top to create the marble effect.

Bake the cupcakes in the preheated oven for 20-25 minutes or until a cake tester inserted into the center of the cupcake comes out clean. Cool the cupcakes in the pan for 5 minutes, then remove them onto a wire rack and cool completely before frosting.

To make the frosting: To easily whip cream, place a medium size bowl and beaters in the freezer for at least 30 minutes.

Combine all the ingredients and whip until soft peaks form. Frost the cupcakes with a offset spatula or bread knife.