I found this cute cupcake decorating idea in my Betty Crocker Big Book of Cupcakes. They look a lot more impressive than they really are to make - they are actually deceptively easy to do, especially with a few optional shortcuts ;)
To start out with, you will need a basic chocolate cupcake recipe. You could use a box if you like or bake them from scratch (which I did - the recipe is in my Betty Crocker book but you can use whichever's your favourite!). Instead of using muffin cases, I used short ice-cream cones which you can buy at Tesco or in any supermarket. I filled them until they were about 1/4 of the way full and baked in the oven for 15-20 minutes at 175 degrees Celsius.
The book gives you a recipe to follow for the icing but I just bought some roll-out Regal Ice by Dr. Oetker. I rolled 1 and 1/2 inch balls onto a surface with lots of icing sugar so it wouldn't stick. To make the ghosts, I rolled them out until they were thin sheets about 5 inches in length/width and then carefully draped them onto the upside down ice-cream cone cupcakes. I then slightly wet the front and stuck three chocolate chips on to make a little ghost face. And that's it!
Let me know if you try these yourselves...tweet/send me your pictures or tag me! I would love to see what you come up with :)