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To make the cupcakes, preheat your oven to 350.F and line 14 muffin cups with cupcake liners.
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Place the oats and almonds in a spice grinder or food processor and whiz until ground into heavy flour.
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Transfer the oat-almond mixture to a medium bowl and add the tapioca starch, cocoa, salt, and baking soda. Whisk to combine.
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In a mixing bowl, beat the coconut milk, cane sugar, eggs, vanilla, and vinegar with a hand mixer until smooth. Add the dry ingredients and beat until the batter is pretty smooth.
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Divide the batter between the cupcake liners.
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Bake for 25 minutes, or until a toothpick inserted into the center of a cupcake comes out clean.
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Remove the cupcakes to a wire rack and let cool completely before frosting.
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To make the frosting, sift the powdered sugar and cocoa powder into a mixing bowl. Add the buttery spread, milk beverage, maple syrup, and vanilla and beat on low speed with a hand mixer until the powdered sugar is incorporated. Turn the mixer up to medium-high speed and whip for 1 minute, or until the frosting is fluffy.
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Use a piping bag or spatula to frost the cupcakes just before serving.