I'd seen something like these in the book Hello, Cupcake.
But I didn't remember everything needed to make them, so I tried decorating on my own and I think it worked well enough. : D
First, bake your cupcakes.
I'm lazy, so I usually just use a devil's food cake mix for this, preparing it as written on the back of the box.
If you want to make some cupcakes from scratch too, that'll work as well.
It doesn't really matter what kind of cupcake mix you use, since you'll be coating the cupcakes with frosting anyway though.
Get two 12-cupcake cupcake trays
(or four 6-cupcake ones); each box of cake mix should yield 24 cupcakes.
Line the trays with cupcake liners.
Fill each cup between 1/2 and 2/3 full, and try to keep the amount of mix in each cupcake liner as even as possible.
Bake your cupcakes (this should take about 15 minutes) and leave them out to cool for about 20 minutes.
Next, get your brown frosting and coat the top of each cupcake with it, as smoothly as possible.
Meanwhile, separate your 24 Oreos so that the cream in the middle doesn't break--you'll be left with 24 plain Oreos and 24 Oreos with cream on them.
Frost the plain Oreo cookies with white frosting, and try to keep the edges smooth so they actually look like eyes.
Then pair up the Oreos-- you'll have 24 pairs of eyes.
Take your M&Ms and press them into either the cream or the frosting, using them as pupils.
You can use whatever color you like for this step; I've used brown, blue, or green for normal eyes
and red for zombie owls. :>
Using more of the brown frosting, "glue" the Oreo eyes onto the cupcakes, making sure the eyes are as close together as possible since they sometimes separate a little, and you don't want them falling off.
Next, take your orange or yellow M&Ms and press them into the cupcakes sideways, where the owls' beaks should be.
Make sure the M&Ms actually pierce into the cupcakes and don't just rest on top sideways, since you don't want these falling off either. : D
(You're almost done!)
Finally, give your owls ears!
Almonds coated in brown frosting work as ears.
Otherwise, you can use some brown frosting with a tip and simply line the edges of the Oreo eyes to make some eyebrow-ish-ear-ish things on top of the owl heads.
These work best if you keep them in the fridge.