Cupcakes:

3 cups flour

2 cups sugar

¾ cup baking cocoa

2 teaspoons baking soda

1 teaspoon salt

2 cups water

2/3 cup vegetable oil

2 tablespoons vinegar

2 teaspoons vanilla extract

Frosting:

½ cup butter, softened

½ cup shortening

1 teaspoon vanilla extract

4 cups confectioners’ sugar

3 tablespoons cream

In a bowl, combine the first five ingredients.  In another bowl, combine the water, oil, vinegar and vanilla; stir into dry ingredients just until combined.  Pour into greased muffin cups.  Bake at 350° for 20-25 minutes or until a toothpick inserted near the center comes out clean.  Cool for 10 minutes; remove to wire racks.  In a mixing bowl, cream butter, shortening and vanilla.  Add confectioners’ sugar alternately with cream.  Frost cupcakes.