Place confectioners sugar & cocoa powder in medium size bowl & whisk until light & fluffy
In mixer bowl, beat butter until smooth
Add in sugar/cocoa mixture & mix slowly while adding evaporated milk & vanilla
Once milk is added, increase speed & beat well until light & fluffy
*if you want it thicker- add more sugar, if you want thinner or less stiff- add more milk
Place frosting in a piping bag fitted with a large star tip
Pipe frosting on cupcakes
Add sprinkles & sugar skull candy
Enjoy!