First, preheat your oven to 350°F/177°C. Then, line 12 spots in a cupcake tin with paper liners.
In a small bowl, combine the wet ingredients: almond milk, apple cider vinegar, vanilla extract, and oil. Set aside. You may notice the milk will start to curdle, but don't worry! It's normal.
In a separate medium-sized mixing bowl, combine the dry ingredients: flour, sugar, baking soda, baking powder, salt. Stir well.
Slowly add the wet ingredients to the dry ingredients while stirring. Make sure all flour is scraped from the sides and bottom of the bowl.
Spoon the batter into the cupcake liners just until they are about 2/3 - 3/4 full. Use a second cupcake tin with extra paper liners, if needed.
Bake on the top rack of your preheated oven for 19-20 minutes or until a toothpick inserted down the center of each cupcake comes out clean with no batter. Allow them to sit in the tin for at least 5 minutes before carefully transferring them to a cooling rack.
Cool completely before frosting, about 1 1/2 - 2 hours.