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Preheat oven to 350F. Mix flour, cocoa powder, baking soda and salt in medium bowl. Set aside.
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Beat butter and sugar in large bowl with electric mixer on medium speed 5 minutes or until light and fluffy. Beat in eggs, one at a time. Mix in sour cream, milk, food color and vanilla. Gradually beat in flour mixture on low speed until just blended. Do not overbeat. Spoon batter into 30 paper-lined muffin cups, filling each cup ⅔ full.
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Bake 20 minutes or until toothpick inserted into cupcake comes out clean. Cool in pans on wire rack 5 minutes. Remove from pans; cool completely.
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For cream cheese frosting, use an electric mixer to beat butter and cream cheese until smooth. Beat in vanilla and start adding powdered sugar a little at a time until you reach the desired consistency. Don't feel like you need to use all 4 cups of the sugar. Frost and decorate cupcakes however you wish.