Preheat the oven to 350 degrees. Line 2 muffin tins with 24 red cupcake liners.

In a medium bowl combine the flour, cocoa powder, salt, baking soda, and baking powder.

In a large mixing bowl beat the butter and sugar until fluffy.  Add in the eggs one at a time beating after each addition.

Stir in the food coloring and vanilla.

Mix in ⅓ of the flour mixture and then ½ of the buttermilk, stirring well until combined.  Then mix in half of the remaining flour.

Stir in the remaining milk and then remaining flour, mixing until just blended.  Beat in the vinegar.

Divide the batter evenly among muffin cups, filling each ⅔ of the way full.

Bake for 20-24 minutes or until a toothpick inserted into the
center comes out clean.  Remove from oven and cool on a wire rack.

To make the frosting beat the butter with a hand mixer on medium
speed until smooth.  Add in the vanilla and milk.  Add in the
powdered sugar a half cup at a time until the frosting is smooth and at
desired consistency.

Spread a layer of frosting on top of each cupcake.

Just before serving fluff pieces of cotton candy and gently press down onto the cupcakes creating hair.