Preheat the oven to 180 °C and line a cupcake pan with cupcake liners.
Mix the almond milk and apple cider vinegar and set aside for 5 minutes.
Next, add the coconut oil and vanilla extract.
Mix all the dry ingredients together in a bowl.
Pour the wet ingredients into the dry ingredients and mix together until smooth. Spoon the batter into your pan, filling 3/4 of the way full.
Bake for 18 minutes, or until a toothpick comes out clean. Let the cupcakes cool an a fire rack.
With a handheld fitted with a paddle attachment, beat the butter on medium speed until creamy – about 2 minutes. Add confectioners’ sugar, the heavy cream, and vanilla extract. Beat on low speed for 30 seconds, then increase to medium-high speed and beat for 2 full minutes. Add more confectioners’ sugar if frosting is too thin or another tablespoon of cream if frosting is too thick.
Use immediately or cover tightly and store for up to 1 week in the refrigerator.