I’ve done some low sodium baking for myself. You don’t need a new recipe; you need different ingredients in your favorite recipe. You need to use unsalted butter or oil, of course, and replace the salt (sodium chloride) with potassium chloride. No Salt or Morton’s Half Salt (which is a 50-50 blend of potassium and sodium chloride and tastes better than the No Salt) are good choices, and available in supermarkets. You’ll need to replace your baking powder and soda with a sodium free baking powder. Featherweight and Ener-G are brands, but you have to use twice as much as normal baking powder. (A health food/organic store might have this). You might want to do a very small trial batch to make sure you have the levels right. Other areas where sodium can creep in include milk and eggs. Depending upon the amount of milk in your recipe, you might need to substitute a non-dairy milk. I’d try not to replace the eggs if you don’t have to, as that introduces a whole level of extra baking challenge. And you can always google low sodium baking. But you should be able to add up the sodium mg from the nutrition labels and calculate the total sodium in the recipe, and divide by the number of cupcakes to get the sodium per cupcake. Hope this helps.