01 - Preheat oven to 350°F and line a 12-cup muffin tin with paper liners.
02 - Sift together flour, cocoa powder, baking powder, baking soda, and salt in a medium bowl.
03 - Whisk eggs and sugar in a large bowl until light and fluffy. Add milk, vegetable oil, and vanilla extract; blend until combined.
04 - Gradually add dry ingredients to wet mixture, stirring until just incorporated.
05 - Divide batter evenly among cupcake liners. Bake for 16-18 minutes, or until a toothpick inserted in the center comes out clean. Cool completely.
06 - Beat butter until creamy. Gradually mix in powdered sugar and cocoa powder. Add vanilla and 2 tbsp milk; beat until fluffy, adding more milk if needed for spreading consistency.
07 - Frost cooled cupcakes generously.
08 - Carefully twist Oreos apart, keeping cream on one side. Place two halves cream-side up on each cupcake.
09 - Press a brown candy on each eye for pupils. Position an orange or yellow candy below the eyes as the beak. Optionally, use Oreo halves without cream on top corners as eyebrows.
10 - Serve and enjoy your whimsical owl cupcakes.