Preheat the oven to 350 °F (175 °C) and line two muffin pans with a total of 16 cupcake liners.

In a large mixing bowl, stir together the milk and vinegar. Let sit for 5 minutes. Then stir in the oil, brown sugar, granulated sugar, and vanilla extract.

In a medium mixing bowl, stir together the flour, cocoa powder, baking soda, baking powder and salt. Add this to the wet mixture and stir just until combined. The batter will be almost as thin as water.

Fill the liners slightly more than halfway full and bake for 16-18 minutes or until a toothpick inserted in the middle comes out clean or with some moist crumbs (not raw batter). They will be very, very soft but will firm up as they cool.

Let cool for 5 minutes, then turn out onto a wire rack to cool completely.

In a medium mixing bowl, beat the cream cheese and butter together with an electric hand mixer at medium speed until well combined. It's okay if it looks a little crumbly.

Gradually beat in the powdered sugar until totally combined and then beat in the salt and vanilla. If it's firm enough to pipe, frost your cupcakes.

If you want it firmer, refrigerate for about an hour, stirring the frosting after every 15 minutes. Don't let it chill too long before frosting your cupcakes because it gets quite firm, like a cream cheese tart filling. If that happens, let it sit at room temperature for a bit before filling the piping bag.

Fit a piping bag with a large, round plain tip.

Fill the bag with frosting.

Pipe a tall mound on the cupcake, like an upside-down cone to create the ghost shape.

Add 2 mini chips for the eyes and 1 regular chip for the mouth.

The frosted cupcakes can safely sit out for 4-6 hours.

Place leftover frosted cupcakes in a container and refrigerate for up to 3 days. Unfrosted cupcakes can be kept at room temp for 2 days, refrigerated for up to 5, or frozen for up to 3 months. If you happen to have frosted cupcakes left over, you can also freeze them.