Preheat oven to 350F/175C. Line muffin pan with cupcake liners.
Whisk the Soy Milk and Apple Cider Vinegar in a bowl or measuring jug and leave to sit for 15 minutes.
Sift the Flour, Baking Powder, Baking Soda, and Salt into a large bowl and whisk to combine.
In a separate bowl, use a handheld mixer and cream the Vegan Butter and Sugar until light, fluffy and aerated.
Alternate adding in the dry flour mixture and your prepared Soy Milk, mixing well after each addition and ending with an addition of dry ingredients.
Fill cupcake liners two-thirds full and bake for 18-20 minutes or until light golden and a skewer inserted into the middle of the cupcakes comes out dry.
Leave to cool for 5 minutes and then transfer cupcakes to a wire rack to cool down completely.
To prepare frosting, combine Vegan Butter and Shortening in a mixing bowl and beat till light and fluffy with an electric mixer - about 3 minutes.
Add Icing Sugar and Vanilla Bean Paste/Extract/Seeds and continue mixing for another minute. Icing should be light, fluffy and delicately sweet.
Transfer icing to a piping bag and pipe a generous mound on each cupcake.
Decorate as you wish and then leave cupcakes in the fridge for 10 minutes to firm the icing up before serving.
Cupcakes are best served at room temperature.