PREHEAT oven to 350° F. Paper-line 20 muffin cups.
COMBINE flour, cocoa, baking soda and salt in large bowl.
BEAT sugar and butter in large mixer bowl until smooth. Beat in eggs and vanilla extract. Beat in flour mixture alternately with milk. Spoon ¼ cup batter into each prepared muffin cup.
BAKE for 18 to 20 minutes or until wooden pick inserted in cupcake comes out clean. Cool in pans for 5 minutes; remove to wire racks to cool completely.
COMBINE frosting and a couple drops of desired food coloring in medium bowl; stir well. Frost cupcakes.