Pre-heat the oven to 350 degrees and add the cupcake liners to the pan, set aside.

Add flour, baking powder and salt to a large bowl, mix well.

In a separate large bowl, using a stand mixer or hand mixer, cream together the butter and sugar until

it becomes light and fluffy.

Beat the egg into the mixture until well combined, then beat in the egg white and add the vanilla.

Mix well.

Alternating, add the flour and milk as you continue to blend ingredients until fully combined.

Divide the batter evenly into the prepared cupcake liners, each cup should be ¾ full.

Bake until the tops are golden, about 20 minutes. They are done when they spring back when gently pressed on the tops.

Remove from oven and transfer the cupcakes to a wire rack for cooling.

Beat the butter in a large bowl using hand or stand mixer until slightly whipped.

Add 1 cup of the confectioner's sugar at a time and mix on low until blended.

Increase speed to high and continue beating.

Reduce speed with each addition of confectioner's sugar - increasing after it has been mostly combined so that each cup is well blended before adding the next one.

Beat in 2 tbsp of the heavy cream and the vanilla extract until combined. You can add in more heavy cream if needed for desired consistency.

Add salt and mix to combine.

Evenly divide the frosting into 3 separate bowls, color one bowl with the yellow food coloring drops and the other with the orange drops. Just drop and then stir well until you reach the desired shade - keeping in mind that the color will intensify over time.

Fill 3 pastry bags - one with each color. Use a closed star tip for the yellow and orange, use a round tip for the white pastry bag.

Pipe 3 layers (one of each color) with each pastry bag of frosting onto the cooled cupcakes, swirling the white taller to form the ghost shape.

Finish by adding the candy eyes to each cupcake.