1. Preheat oven to 350 degrees F
2. Line a muffin tin with 12 cupcake liners.
3. Into a medium size bowl, sift the flour, unsweetened cocoa powder and salt. Whisk thoroughly. Use a spatula to be sure you’ve gotten everything up from the bottom. To be sure that you get a light, fluffy cupcake, use a sifter with small openings as it helps separate the particles and imparts air into the mixture. Once thoroughly combined, set aside.
4. Combine the vegetable oil and the vanilla extract in a small bowl using a fork. Set aside.
5. Using a hand mixer or stand mixer, lightly beat the butter until smooth and creamy for about one minute. Scrape the sides as necessary. If using a stand mixer, be sure to scrape the bottom well whenever you scrape down the sides during this recipe, as the whisk can miss ingredients at the very bottom of the bowl.
6. Gradually add the sugar. Start with the mixer on low and then increase the speed to medium-high. Beat for about three minutes on high. Scrape as necessary.