First, simply bake your chocolate cupcakes, cool them off and frost them chocolate. If you want to make them darker then add a few drops of black food dye.
Once frosted, take your Oreo's and seperate them. You will need 2 cookers per cupcake because we all know when you pull apart an Oreo that the frosting does not stick evenly to both sides. Take the two sides with the most frosting and sit them on the top part of the cupcake.
Use a piping technique to create the brow above the eyes for the owl.
Finish off with adding a yellow jelly bean or even a Mike & Ike and then two brown M&M's for the pupils on the Oreo. (Print side of M&M facing down.)