Step 1

Preheat oven to 350 degrees. Line cupcake tins with paper liners. Combine the flour, baking powder, baking soda, cocoa, and salt stirring together. Set aside.

Step 3

Cream together the butter and sugar until light and fluffy in a large bowl. Beat the eggs one at a time. After each addition, add in the vanilla.

Step 5

Alternating add the flour mixture with the milk; beating well. Fill the lined cupcake tins 3/4 full. Bake for 20 to 25 minutes, or until a toothpick inserted into the cake comes out clean.

Step 7

Allow to cool in cupcake tin for 10 minutes. Move to a wire rack to cool completely.

Step 9

Frosting Directions:

Step 11

Cream the butter and powder sugar until it looks light and creamy. Add the vanilla extract. If it doesn't cream, add several drops of the heavy whipping cream until it creams.

Step 13

Test to see if the frosting can form and hold a stiff peak by taking a spoonful of frosting and turning the spoon upside down. If the frosting stays on the spoon it is ready if not then add more powder sugar 1/2 C at a time. Mix well.

Step 15

If ready, scoop the frosting into a pastry bag with a large round tip. Twist the open end of the pastry bag to push the frosting to the tip. Start by frosting on the outside edge of the cupcake working to the center of the cupcake.

Step 17

Take out one Oreo for each cupcake. Separate each Oreo into 2 pieces. Keep the filling on one side of the wafer cookie. Cut the other half of the Oreo cookie into 2 equal pieces. Refer to the picture of the cupcakes for visual instructions.

Step 19

Using the Wilton Black Food Writer make two small round circles, colored in, for the eyes. Check for the placement of the eyes.

Step 21

Using 1 mini orange M&M's, place it on its side for the nose. Stick it in the cookie filling so that it will stay. If the orange M&M doesn't stay in place using a tiny amount of the frosting to lock it into place.

Step 23

Place the other two mini orange M&M's in front of the whole Oreo cookie, in the frosting, on their side for the feet.

Step 25

Place the two halves of the Oreo cookie on each side of the cupcake into the frosting for its wings. These should be positioned directly behind the penguin head with half of the cookie extending out from the frosted cupcake.