In a small glass stir the apple cider vinegar into the coconut milk. Preheat oven to 350° F (180° C) and combine oil and sugar in large mixing bowl and whisk until smooth. Add vinegar/coconut milk and mix in espresso powder, salt, extracts, and soda, then cocoa powder and flour and stir until batter is just smooth (don't over mix). Fold in the chocolate chips last until combined.

Line a 12-count cupcake pans with paper or silicone liners (I recommend the silicone)( or you can just grease and flour the pan). Divide batter among them, filling each cup about 3/4 of the way full. Bake for 22 - 25 minutes or until toothpick comes out clean when inserted in centers. Cool for at least 5 minutes then loosen cupcakes from pan and place on a wire rack to finish cooling before topping with frosting

Beat butter in a stand mixer fitted with whisk attachment until combined smooth then add 4 1/2 cups powdered sugar, a few cups at a time, until combined. Add milk, salt, and extracts and slowly beat in. Scrape down sides of bowl and then beat on high for 2 to 3 minutes until light and fluffy. If the frosting seems a bit too soft add a little more powdered sugar as needed to thicken.

Assemble:

Fit a pastry bag with a large round top and fill with frosting. Pipe the frosting onto tops of cupcakes as desired in medium to tall spirals to look like ghosts. Place 3 chocolate chips per cupcake to make the little ghostly faces and serve as soon as possible. Store in an air-tight container for up to 3 days at room temp or 1 week in the fridge.