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1
Preheat the oven to 350 degrees F. Line the muffin tin with pink or white cupcake liners
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2
In a medium bowl, sift together the flour, cocoa powder and salt.
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In the bowl of a standing mixer fitted with the paddle attachment, beat the butter and sugar on high speed until light and fluffy, about 5 minutes.
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Occasionally turn off mixer and scrape down the sides of the bowl with a rubber spatula.
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Reduce the speed to low, add the eggs, 1 at a time, and mix until incorporated after each addition.
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Add the food coloring and vanilla and mix well.
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With the mixer on low, alternately add the flour mixture and sour cream in 3 additions, beginning and ending with the flour, waiting until each addition is well incorporated before adding the next.
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8
In a small bowl, combine the vinegar and soda, and once fizzing has stopped, add to the batter and mix well.
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Divide the batter evenly in the tin, filling each liner about 3/4 full.
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Bake until cupcakes are set and spring back when touched, 20 to 25 minutes.
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Cool in the pan for 10 minutes, then remove to a wire rack to cool completely.
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For meringue icing: Bring a few inches of water to a gentle simmer in a saucepan large enough to hold a standing mixer bowl above the water.
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Whisk the egg whites, sugar, cream of tartar, and salt together in the bowl until combined.
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Set the bowl over the simmering water and whisk constantly until sugar is completely dissolved and mixture is smooth and hot to the touch, 2 to 3 minutes.
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Transfer to the standing mixer fitted with the whisk attachment and beat at medium-high speed until meringue is cool and holds a soft peak, 4 to 5 minutes.
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With the speed on low, add the vanilla and almond extracts; increase speed to medium and continue whisking until mixture is glossy and holds a stiff peak, 1 to 2 minutes more.
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To decorate: Using a spoon or offset spatula, spread about 1/2 cup meringue over each cupcake and sprinkle with nonpareils.
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Cupcakes are best served the day they are made.
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Cook's Note: If you're unable to find gel food coloring, add drops of liquid food coloring until the desired shade of red is achieved.