Preheat oven to 350 F. Line a cupcake pan with paper liners and spray lightly with cooking spray oil.In a measuring cup, mix together the almond milk and apple cider vinegar, and set aside to curdle.
In a large mixing bowl, use an electric hand mixer on medium speed to beat the coconut oil, apple sauce and sugars, until it appears caramelly. Now add 1/2 cup of the flour, the baking powder and salt, and beat again. Add half of the milk and another 1/2 cup of the flour and beat until smooth. Staggering the milk/flour helps to achieve a smooth and even batter. Add the remaining milk and flour and beat just until smooth.
Fill cupcake liners most of the way. Bake cupcakes for 20 to 22 minutes, until a butter knife inserted through the center comes out clean.
Let cool completely, and in the meantime, prepare the frosting.
In a large mixing bowl, using an electric hand mixer, whip the sugar and a pinch of salt with 2 tablespoons of warm milk and half of the melted coconut oil, until well combined. It should be thick but pliable and almost smooth. Add the remaining coconut oil and, if necessary, the remaining tablespoon of warm milk, along with the butterscotch extract. Beat until totally smooth and ribbony.
Refrigerate for about an hour, and whip again. It should be ready to use now! If it’s too thick, add a tablespoon or so of warm milk, until you get the right consistency.