Preheat the oven to 350°F/176°C and line a muffin pan with cupcake liners. Set aside.
Combine the wet ingredients in a large mixing bowl and whisk to combine. Then add all the dry ingredients and mix until no floury bits remain, without overmixing. (Don't worry about a few lumps.)
Divide your cupcake batter between the 12 muffin tins and bake for 22-24 minutes, or until a toothpick inserted in the middle comes out clean. Remove from the oven and let cool completely before frosting.
To make the frosting, add all the ingredients to your blender and process until completely smooth, starting with 5 tablespoons of maple syrup. Taste and add another tablespoon of syrup if you prefer it sweeter. Keep in mind not to go overboard, or the frosting will get too thin to pipe.
If the frosting gets warm as you're blending (this can happen in strong blenders), transfer it to a bowl and place it in the freezer for 30 minutes before piping your cupcakes.
Notes
Weigh your flour for the most accurate results. I highly recommend that you do not rely on cup measurements when baking. If you don’t have a kitchen scale, you may spoon the flour into your measuring cup and use a knife to scrape off the excess, with similar results. Do not scoop from the bag!I recommend using superfine almond flour and fine oat flour for the best texture. I did try these with homemade oat flour as well, and while that works well, a finer oat flour will result in a lighter, more delicate crumb.Use fresh and active baking powder. Baking powder that is open in your pantry for 6+ months can start to lose its effectiveness.If you do not have a powerful blender, soak your cashews in hot water for 30 minutes before blending your frosting. This will help them swell and soften, making them easier to blend into a smooth frosting.Make sure to press your tofu very well to remove excess liquid to prevent your frosting from getting too thin.If the frosting gets warm as you're blending (this can happen in strong blenders), transfer it to a bowl and place it in the freezer for 30 minutes before piping the frosting onto your cupcakes.Let your cupcakes cool in the muffin pan for at least 20 minutes before handling them. Then transfer them to a cooling rack to completely cool BEFORE frosting them.These taste best on days 1-2, but you may store leftovers in the fridge for up to 4 days. Keep them in a sealed container to preserve moisture. Or freeze in a freezer-safe airtight container for up to 3 months.