• Preheat the oven to 325 ºF. In a large mixing bowl, combine the almond flour, cacao powder, baking soda, cinnamon and salt.
• In a separate bowl, whisk together the eggs, oil, and maple syrup. Stir in the beets and walnuts and add into the dry ingredients. Stir to thoroughly combine.
• Pour the batter into a paper-lined cupcake tin. Bake for 20 minutes, or until a toothpick stuck in the center comes out clean, then set aside and cool in the tin for 30 minutes before icing.

For Frosting:

• Combine the cashews, cacao powder, lemon juice, agave nectar, and water in a high-speed blender. Blend until smooth, adding additional 1 tablespoon water if necessary.
• Ice cupcakes with icing when cool. Sprinkle cacao nibs over iced cupcakes.