Preheat oven to 350 degrees. Line a muffin tin with paper liners and set aside.
In a large bowl, cream vegan butter with sugar. Stir in vanilla extract.
In a measuring cup, stir soy milk together with vinegar. Set aside to curdle.
In a separate bowl, measure out dry ingredients and stir to incorporate. Alternate stirring in wet and dry ingredients beginning and ending with dry. Scrape sides of bowl and mix again briefly.
Spoon batter into prepared muffin tins to be 2/3-3/4 way full. Bake 15-20 minutes or until very lightly browned and toothpick comes out clean or with a few moist crumbs after being inserted. Cool and frost as desired.
Variations: Lemon Cupcakes- stir in 1 teaspoon lemon extract to batter with vanilla.Chocolate Chip Cupcakes- stir in 1/2 cup vegan mini chocolate chips to batter.