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1. Preheat oven to 350 F.
2. Line standard muffin pan with baking cups.
3. In a medium bowl, combine the flour, cocoa, baking powder, and salt.
4. Set aside.
5. In a large bowl, cream the butter and sugar with an electric mixer until light and fluffy.
6. Add the eggs, food coloring, and vanilla.
7. Mix well until well blended.
8. Alternately add the flour mixture and buttermilk to the butter mixture.
9. Add the water and mix well. In a small bowl, combine the white vinegar and baking soda.
10. Gently stir into the cupcake mixture.
11. Spoon batter into the baking cups.
12. Bake for 20-22 minutes or until a toothpick inserted into the center comes out clean.
13. Cool the cupcakes in the pan on a cooling rack for 5-8 minutes.
14. Remove from pan and cool completely.
15. Yield: about 20 standard cupcakes.
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