Preheat the oven to 350°F then grease or line a muffin pan for 10 cupcakes. In a large bowl, sift together the dry ingredients (oat flour to baking soda), making sure to work out any large lumps, then set aside.
Stir together the almond milk and the apple cider vinegar in a measuring cup and allow to sit for a few minutes to curdle. Add it to a blender or a food processor along with the 1/2 cup diced and roasted beet, coconut sugar, pure maple syrup and vanilla extract. Blend on high for about 20 seconds, or until a smooth liquid forms.
Pour the liquid into the bowl with the dry ingredients then add the melted coconut oil last. Use a spatula to fold everything together until well combined, making sure there aren't any lumps. Using a scooper or a small dry measuring cup, fill each one about 1/2 full to make 10 cupcakes. Bake in the preheated oven for 20 minutes, or until you can stick a knife in the center and have it come out clean.
Meanwhile, prepare the frosting by combining all of the ingredients in a blender or a food processor and blending until smooth. You will probably have to scrape down the sides a few times in between blending. Taste test to see if you prefer more maple syrup to make it sweeter.
Allow the cupcakes to cool completely before frosting them. You can either use a knife to spread the frosting on top or transfer it to a bag for piping, like I did in the pictures above. Store leftovers in an airtight container in the refrigerator for up to 2 days.