Creating Ghost Cupcakes is a fun and straightforward process! Follow these steps to bring your spooky treats to life:

1. Preheat Oven: Start by preheating your oven to 350°F (175°C). Line a standard cupcake tin with paper liners.
2. Mix Dry Ingredients: In a medium bowl, whisk together the flour, sugar, baking powder, baking soda, salt, and cocoa powder (if using).
3. Cream Butter and Sugar: In a large bowl, beat the softened butter until creamy. Gradually add sugar, mixing until light and fluffy.
4. Add Eggs and Vanilla: Beat in the eggs one at a time, and then mix in the vanilla extract.
5. Combine Mixtures: Gradually add the flour mixture to the butter mixture, alternating with milk. Mix until just combined, being careful not to overmix.
6. Fill Cupcake Liners: Evenly spoon the batter into the prepared cupcake liners, filling each about 2/3 full.
7. Bake: Place the cupcake tray in the oven and bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean.
8. Cool: Allow the cupcakes to cool in the tin for 5 minutes, then transfer them to a wire rack to cool completely.
9. Prepare Frosting: In a large mixing bowl, beat together powdered sugar, butter, vanilla extract, and cream until you achieve a smooth, fluffy consistency.
10. Decorate: Frost each cupcake generously to create a rounded ghost shape. Add mini chocolate chips for eyes.