Preheat oven to 180°C/355°F.
Combine cream, water and 1 tsp vinegar in a jug or similar.
Combine almond meal, baking powder, cocoa powder and salt in a bowl and set aside.
Cream together butter, sweetener and vanilla in a large bowl.
Add eggs one at a time, mixing well after each addition. I highly recommend using a stick mixer to emulsify your ingredients or the mix can split.
Add cream/water mix, remaining vinegar, red food colouring and combine.
Add in your dry ingredients you combined earlier and mix with a stick mixer or similar to create a smooth and fluffy batter.
Line a 12 cup muffin/cupcake pan with patty pans/cupcake papers.
Divide batter between patty pans and bake for 20 minutes.
Remove and tent with foil to prevent the color on top darkening and bake another 10 minutes.
Remove foil and leave in the muffin pan until completely cooled.
Place softened butter in a bowl and beat until pale and creamy, scraping down the sides occasionally.
Add in softened cream cheese and beat together until combined and fluffy.
Add in powdered sweetener, beat to combine.
Pipe or spread frosting on top of red velvet cupcakes.