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1. Let eggs and butter stand 30 minutes. Preheat oven to 350 degrees F. Line 28 2-1/2-inch cupcake pans with paper liners; set aside.
2. In medium bowl combine flour, cocoa powder, and 3/4 tsp. salt; set aside. In large mixing bowl beat butter on medium-high 30 seconds. Add sugar and vanilla; beat until combined. One at a time, add eggs; beat on medium after each. Beat in food coloring on low.
3. Alternately add flour mixture and buttermilk to egg mixture; beat on low to medium speed after each just until combined. Stir together baking soda and vinegar. Add to batter; beat just until combined.
4. Spoon batter into prepared pans, filling each about two-thirds full. Bake 15 to 17 minutes. Cool in pan on wire rack for 5 minutes. Remove from pans. Cool completely. Top with small chocolate cookies, if desired. Dust with powdered sugar. Makes 28 servings.