1. Preheat oven to 350 F.
2. Place cupcake baking cups into muffin tin.
3. Combine all-purpose flour, cocoa powder, baking powder and salt in a medium-mixing bowl.
4. In a large mixing bowl, cream butter and sugar with electric mixer. Butter mixture should be light and fluffy. Continue mixing and add in eggs, red food coloring, and vanilla extract until well blended.
5. Alternately add buttermilk and flour mixture to creamed butter mixture.
6. Mix water into cupcake mixture
7. Combine vinegar and baking soda, in a small bowl. Gradually stir vinegar mixture into cupcake batter.
8. Spoon cupcake batter into cupcake baking cups.
9. Bake 20 minutes, or until toothpick inserted comes out clean.
10. Remove cupcakes from muffin tin and cool completely before icing.