First, preheat your oven to 350 degrees and prepare a cupcake pan with paper lines.

Combine flour, salt, and baking powder and blend well with a whisk.

Beat in butter and white sugar using an electric mixer until mixture is light and fluffy.

Add eggs on at a time, beating after each addition, and stir in vanilla.

Gradually add half of the dry ingredients into the creamed mixture, alternately with milk. Stir all ingredients until just blended.

Using a medium ice cream scoop, scoop the batter into the lined cupcake pan.

Bake at 350 degrees for 20–25 minutes, or until an inserted toothpick comes out clean.

Allow to cool in the cupcake pan for 10 minutes, then transfer to a wire rack to cool completely before frosting.

Cream powder, sugar, and butter until the mixture is light and creamy. If, for some reason, it doesn’t cream, you can add a few drops of heavy whipping cream until it creams.

Test to see if the frosting can form and hold a stiff peak by getting a spoonful of frosting and turning the spoon upside down to see if the frosting stays on the spoon or falls off. If it stays on the spoon, you’re in good shape; if not, add more powder sugar, 1/4 cup at a time, and mix well.

Once frosting is ready, you can place it into a pastry bag with a large tip (we used a 13-inch tip)

Twist the open end of the pastry bag, push the frosting to the top, and frost the cupcake edges inward to the center of the cupcake.

Combine all ingredients except food coloring in a mixing bowl, mixing on medium speed for 4 minutes. If the icing isn’t still enough, you’ll want to add 1/4 cup powdered sugar until stiff.

Add several drops of black gel food coloring to your bowl of icing, mix well, and spoon the icing into piping bags using a #2 tip.

First, pull apart shredded wheat into hay-like pieces.

For each cupcake, you will need 1 1/2 wafer cookies. Cut the cookies in half to make 1 1/2 for each cupcake.

While the frosting is still damp, put the loose shredded wheat on top for hay hair.

Using a little bit of frosting, glue the full cookie and the half cookie together. Set aside. Draw a black line using the black icing on the half of the cookie hat.

Place the hat (the whole cookie entirely on the frosted cupcake), covering the top half of the straw hair. Using the black royal icing, make two round dots for the eyes.

Then draw 4-6 lines in a half circle to make the smile. Allow the icing to dry for about 1-2 minutes.

Put a piece of candy corn upside down with the white point pointing down for the nose. Allow the icing to dry for about 20 minutes.