Preheat the oven to 180°C (Gas mark 4/350°F). Line a 12 hole muffin tin with 12 cupcake cases.
Place the butter in a mixing bowl and whisk together with the caster sugar until light and fluffy. Break the eggs into a bowl and lightly whisk with a fork. Add the eggs a little at a time to the butter and sugar mix, whisking in between.
Sift the flour, cocoa powder and baking powder on top, and using an electric whisk on a low speed, gently blend the ingredients together.
Add the milk and vanilla extract and blend again. Increase the mixer speed and whisk for a few more seconds until well mixed.
Divide the cake mixture between the cupcake cases. Bake for 20-25 minutes until risen and springy to the touch. Once the cakes are cooked, transfer to a wire rack to cool.
When ready to decorate, make the buttercream icing:
Whisk the butter with an electric whisk until light and fluffy. Sift in the icing sugar, a little at a time, until completely combined. Add the vanilla extract and whisk again. Add the milk in small splashes until the icing is at the correct consistency for piping.
Spoon the buttercream into a disposable piping bag, then snip off the end and pipe zig-zags of lines of buttercream across the cupcakes to make mummy ‘bandages’, leaving a small gap near the top for the eyes.
Stick two edible candy eyes in place using the icing as ‘glue’.