• Preheat the oven to 360 degrees fahrenheit (182 celsius).  Line each slot of a muffin/cupcake  pan with cupcake liners.  In a high speed blender (or food processor), combine the oats, ground flax seed, brown sugar, salt, baking powder, and baking soda and blend on high speed until the oats are finely ground.  Add the bananas, oil, vinegar, water, and vanilla and blend on high speed until smooth.  Evenly distribute the batter between each cupcake liner (about ½-⅔ full) and bake for 10-12 minutes or until a toothpick comes out clean.  Remove the pan from the oven and let the cupcakes cool completely.

For the Frosting:

• In a large bowl (or a stand mixer), beat the shortening/butter and salt together until smooth and slightly fluffy.  Add the cocoa powder and beat until combined.  Add ½ cup of powdered sugar and beat until combined.  Put in another ½ cup of powdered sugar and mix well.  Beat in ⅓ cup of powdered sugar.  Add another ⅓ cup of powdered sugar and mix well.  Scrape the sides of the bowl with a spatula.  Add the vanilla and water (if the frosting is too thick) and mix well until smooth and fluffy. 

To Finish:

• If you want to pipe the frosting onto the cupcakes, transfer the frosting to a piping bag fitted with your desired piping tip.  Pipe the frosting or spread the frosting (with a spoon or spatula) on top of each cooled cupcake.  Garnish with sprinkles (if you wish) and enjoy!