Ingredients

• Cupcakes:
• 2 cups white sugar
• 2 cups all-purpose flour, sifted
• 1 cup unsweetened cocoa powder
• 2 teaspoons baking powder
• 1 teaspoon salt
• 1/2 teaspoon baking soda
• 1 cup buttermilk
• 1/2 cup vegetable oil
• 2 eggs
• 1 teaspoon vanilla extract
• 1 cup hot water
• Frosting:
• 3/4 cup heavy whipping cream
• 1 1/2 tablespoons heavy whipping cream
• 1 1/2 cups mascarpone cheese
• 2 tablespoons mascarpone cheese
• 7 tablespoons unsweetened cocoa powder
• 1/4 cup white sugar
• Decoration:
• 48 chocolate sandwich cookies (such as Oreo®)
• 48 brown candy-coated milk chocolate pieces (such as M&M;'s®)
• 24 orange or yellow candy-coated milk chocolate pieces (such as M&M;'s®)

Instructions

1. Preheat oven to 350 degrees F (175 degrees C). Line 2 muffin tins with paper liners.
2. Combine 2 cups sugar, flour, 1 cup cocoa powder, baking powder, salt, and baking soda in a bowl.
3. Whisk buttermilk, vegetable oil, eggs, and vanilla extract in a large bowl. Add flour mixture; mix until well-combined. Pour in hot water; stir until batter is smooth. Divide batter evenly among muffin tins.
4. Bake in the preheated oven until a toothpick inserted into the center comes out clean, about 12 minutes. Transfer cupcakes to a wire rack and let cool completely, about 20 minutes.
5. Whip 3/4 cup plus 1 1/2 tablespoon heavy cream in a bowl with an electric mixer until soft peaks form. Fold in 1 1/2 cup plus 2 tablespoons mascarpone cheese, 7 tablespoons cocoa powder, and 1/4 cup sugar gently to make frosting.
6. Spread 1 tablespoon frosting over each cooled cupcake.
7. Twist chocolate sandwich cookies open, leaving all cream filling on 1 side. Place 2 cookies, cream filling-side up, on each cupcake to make owl eyes. Place a brown milk chocolate piece on each cookie to create pupils. Insert an orange or yellow milk chocolate piece in the center to make a beak.