Preheat the oven to 180°C and line a cupcake tray with 12 cupcake patty pans.
Sift the flour, sugar, baking soda and salt into a bowl.
Add the milk, vanilla extract, oil and vinegar.
Mix until there are no lumps.
Divide the batter evenly into the cupcake patty pans.
Place in the oven and bake for 20 minutes. Check the cupcakes at 20 minutes by inserting a toothpick into the centre of a cupcake. If it doesn’t come out clean, then put them back in for another 2 minutes. Repeat until the toothpick comes out clean.
Transfer the cupcakes to a cooling rack and allow to cool.
Prepare the icing by placing the icing sugar, margarine and vanilla extract in a bowl. Using an hand mixer, beat the mixture until you have smooth icing. Add a couple of drops of warm water if you need to.
Tip: You can make your cupcakes chocolate flavoured by removing 2 tablespoons of flour and replacing it with cocoa powder.