Preheat your oven to 350°F (177°C) and prepare cupcake pans with liners.
In a stand mixer, combine dry ingredients: sugar, flour, cocoa powder, baking powder, and salt.
Add wet ingredients: eggs, milk, warm water, oil, and vanilla. Mix for 2 minutes on medium speed.
Fill cupcake cavities two-thirds full and bake for 14-16 minutes, or until a toothpick comes out clean.
Allow cupcakes to cool completely before frosting.
In a mixer, beat softened butter, salt, and vanilla with half of the powdered sugar. Gradually add the remaining sugar and milk until smooth and fluffy.
Divide frosting and tint one portion purple and the other lime green.
Pipe purple frosting onto cooled cupcakes and create witch hats with fudge-striped cookies and Hershey’s kisses.
Add green frosting around the base of each hat and finish with sprinkles.
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Notes
Store leftovers in an airtight container in the refrigerator for up to three days.