Preheat oven to 375 degrees F.
Line a muffin pan with themed cupcake liners.
In a large bowl, sift together the flour, baking powder, baking soda, cocoa and salt. Set aside.
In a large bowl, cream together the butter and sugar until light and fluffy, about 2 minutes.
Add the eggs one at a time, beating well with each addition, then stir in the vanilla.
Add the flour mixture alternately with the milk; beat well. Fill the muffin cups 3/4 full.
Bake for 15 to 18 minutes, until a toothpick inserted into the cake comes out clean.
FOR THE FROSTING:
Place softened butter into a bowl and beat in 2 cups of icing sugar. Add 2 Tablespoons heavy cream and vanilla.
Add remaining icing sugar 1/2 cup at a time until you reach your desired consistency. Add food coloring until desired color is achieved.
Spoon the frosting into a piping bag fitted with a 2D Wilton tip.
Swirl the frosting onto the cooled cupcakes, starting in the center - moving outwards and then back in and up.
Garnish with candy eyes.