Mix dry ingredients.

Add melted butter, vanilla, water and vinegar.

Place paper cupcake liners (I just love these Spooky Halloween ones!) in cupcake pan.

Fill cupcake liners with batter using a cupcake scooper.

Each liner should be 3/4 full.

Bake at 350 degrees for for 15 minutes or until a cake tester inserted into the center comes out clean.

Allow to cool before frosting.

In a medium bowl, mix powdered sugar and butter with a mixer on low speed.

Stir in vanilla and 1 tablespoon of milk.

Gradually mix in additional tablespoon of milk until the frosting is smooth and spreadable.

If frosting is too thick, add more milk, a few drops at a time.

If frosting is too thin, gradually add small amounts of powdered sugar until thickened.

Spread frosting evenly over cooled cupcakes.

Using a toothpick, place two holes in each cupcake.

Place the tip of the red gel icing slightly in the hole and squeeze lightly until you have a dab of icing in the hold.

Use the tooth pick to drag the icing down onto the cupcake to look like dripping blood.