Start with my basic Super Moist Low Fat Chocolate Cupcakes recipe, without the chocolate frosting.
When cooked and cooled, decorate cupcakes with vanilla frosting.
For the frosting: combine confectioners' sugar, melted light butter, vanilla, and enough boiling water to achieve frosting consistency, starting with 1 tbsp and adding more if needed.
Place frosting into a piping bag, cut the tip off, and pipe onto cupcakes. No need for a fancy tip unless desired.
While frosting is still wet, press 2 m&m's (letter side down) of the same color on each cupcake to create the eyes.
Notes
These cupcakes are a fun, festive, and lighter way to celebrate Halloween with kids or at parties.