Preheat the oven to 350 degrees. Place cupcake liners into a muffin pan.
Whisk the almond flour, tapioca flour, sugar, baking powder and salt together in a medium bowl. Add the oil, eggs, milk and vanilla and mix until smooth.
Fill cupcakes liners 2/3 full with batter. Bake until the cake springs back with a light touch and a toothpick inserted in the center comes out clean, approximately 18 to 20 minutes.
Remove cupcakes from the muffin pan and allow to cool completely before eating. Cutting into the cakes before they are cool makes them come out with a gummy texture.
Frost with the following frosting or one of your own choosing.
For the Frosting:
Beat the butter until light. Stop the mixer and add the rest of the ingredients. Turn mixer to low and mix for a few seconds until the powdered sugar has been fully incorporated. Then increase the speed and beat until frosting is light and fluffy.
If frosting is too thick, add additional milk as needed.
The above frosting recipe is the right amount for frosting these cupcakes; if frosting a full cake, double the recipe.