Preheat your oven to 180°C (350°F) and line a cupcake tin with paper liners. In a large bowl, sift together the flour, cocoa powder, baking powder, and salt until evenly combined.
In another bowl, beat the softened butter and sugar with an electric mixer on medium speed until the mixture is light, fluffy, and fragrant, about 3-4 minutes.
Add eggs one at a time, mixing well after each addition, then stir in vanilla extract for a rich aroma.
Gradually add the dry ingredients to the wet mixture, alternating with milk, starting and ending with dry ingredients. Mix just until combined; the batter should be smooth and slightly thick.
Use a spoon or scoop to fill each cupcake liner about 2/3 full with batter, ensuring even distribution.
Bake in the preheated oven for 20-22 minutes, or until a toothpick inserted into the center comes out clean. The cupcakes will be set and slightly domed.
Once baked, remove the cupcakes and place them on a cooling rack. Let them cool completely for about 10 minutes; this prevents frosting from melting.
While cupcakes cool, prepare your frosting. Mix cream cheese frosting with marshmallow fluff to create a light, fluffy, and slightly gooey texture suitable for spooky decorations.
Divide the frosting into small bowls and tint with food coloring—black, orange, and green—to add creepy accents. Fill piping bags fitted with tips for detailed decorating.
Pipe eerie faces, slime, or ghostly shapes onto each cupcake, then adorn with chocolate chips for wounds or eyes and place candy eyeballs for a spooky, fun effect. Sprinkle black sanding sugar for a gritty, dirt-like shimmer.
Enjoy your spooky Halloween cupcakes with friends and family, marveling at their creepy, colorful, and delicious appearance!