Instructions: Adjust oven rack to center of oven. Heat to 325 degrees. Line muffin pans with baking cups; set aside. In a medium bowl, sift together flour, baking powder, salt, and baking soda; set aside.

In the bowl of a heavy-duty electric mixer fitted with the paddle attachment, beat the butter and sugar on medium speed until light and fluffy, 3 to 5 minutes. With mixer running, add eggs and vanilla extract; beat until combined.

With mixer on low speed, add 1 cup reserved flour mixture; mix until combined. Add 1/2 cup buttermilk; combine. Alternate adding flour mixture and buttermilk, ending with flour, until all has been incorporated.

Divide batter evenly between baking cups. Bake, rotating pans halfway through baking, until light golden brown and a cake tester inserted into the middle comes out clean, 25 to 30 minutes. Transfer pans to a wire rack to cool.

Make the Swiss Meringue Buttercream: Combine the egg whites, sugar, and vanilla in the heat-proof bowl of an electric mixer. Set the bowl over a pan of simmering water. Whisk constantly until the sugar has dissolved and whites are hot to the touch, 5 to 7 minutes.

Transfer the bowl to the electric mixer. Using the whisk attachment, mix on low speed, gradually increasing to high speed, until stiff, glossy peaks form, about 10 minutes.

In a separate bowl, beat butter until creamy and fluffy. At low speed, add the butter to the egg whites until smooth. Add the vanilla, and continue mixing until incorporated. (Makes 4 cups)

Place 2/3 cup Swiss meringue buttercream in a small bowl; use a couple drops of nut-brown liquid-paste color to color it light brown. Transfer to a small piping bag fitted with a coupler. Set aside.

Place 2 to 3 tablespoons Swiss meringue buttercream in a small bowl; use a few drops jet-black liquid-paste color to color it black. Transfer to a small pastry bag fitted with a #2 tip. Set aside.

Frost cupcakes with remaining Swiss meringue buttercream, spooning colored sprinkles over tops immediately after frosting each cupcake.

Pipe quarter-size "heads" onto edge of each cupcake with brown buttercream. Attach a #5 tip, and pipe "ears" on head. Pipe eyes and a nose on each head with black buttercream.

This recipe yields 12 extra-large or 24 standard-size cupcakes.

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