Preheat the oven to 350-degrees F and fill two 12-cup muffin tins with liners.

In the bowl of a stand mixer, fitted with the whisk attachment, combine all of the dry ingredients. Add the milk, oil egg, yolk, and vanilla and whisk to combine, first at low speed, and then increase to medium for 30 seconds. Add the boiling water and whisk on medium-high for 30 seconds, covering your mixer bowl with a dish towel, so that it does not spray your kitchen with cake batter.

Divide the batter evenly amongst the 24 cups, filling each cup only about 2/3 of the way full, at the most. Bake for about 18 minutes or so, rotating at the halfway point, and checking on the cups at around 16 minutes. They are done when a cake tester inserted in the center of one comes out with a moist crumb or two.

Let cool while you make the frosting.

To make the frosting, combine the butter, salt, vinegar, and half of the cream in the bowl of a stand mixer fitted with the paddle attachment. Mix on medium-low until smooth.

Gradually add half the sugar and mix on low until mostly incorporated. Add the remaining cream and mix on low for about 3 minutes, until very smooth.

Add the remaining sugar and mix on low for 3 minutes, scraping down the bowl as needed. Add the food coloring, a drop at a time, until you achieve your desired color. Use the frosting immediately.

To assemble the cupcakes, fill a pastry bag fitted with an Ateco 867 tip. Hold the piping bag at a 90-degree angle to your piping surface, and from the center, spiral from the inside out to create a rosette. If you are new to the world of rosettes, like me, try practicing on a sheet pan or a piece of parchment before attempting to decorate the cups.