Cupcake Kids

Heat oven to 350°F. Line 12 regular-size (about 2 3/4-in. diameter) muffin cups with paper or foil liners.

Make Cupcakes: Beat butter, sugar, baking powder, baking soda and salt in a large bowl with mixer on medium speed 1 minute, or until well blended. Add eggs; beat on high 2 minutes until fluffy. On low speed, beat in milk and vanilla (batter will look curdled), then flour and cocoa powder, just until blended. Spoon into lined cups to about 1/2 in. of top of liner (you'll have batter left).

Bake 15 to 18 minutes until a wooden pick inserted in centers comes out clean. Cool in pan on a wire rack 5 minutes, then remove from pan to rack to cool completely. Use remaining batter to bake 4 more cupcakes. Cool as above.

Make Vanilla Buttercream: Beat ingredients in a large bowl with mixer on low speed until blended. Increase speed to high; beat 2 minutes, or until smooth and fluffy. Makes about 3 cups.

Frost cupcakes with Vanilla Buttercream, reserving some for noses.

Make Faces: Place heart decors and red sprinkles on cupcakes as sunglasses, and hearts for mouths on "girl" cupcakes. Press on sprinkles and nonpareils for hair. Put chocolate chips in a qt-size ziptop bag. Microwave on high 20 seconds. Press bag to see if chocolate has melted. If not, repeat at 5-second intervals until melted. Knead bag until chocolate is smooth.

Cut a tiny tip off 1 corner; pipe eyebrows and a mouth on "boy" cupcakes, and a hair bow on "girl" cupcakes. Spoon reserved frosting into a small ziptop bag, cut tip off a corner and pipe a nose on each.