Creating your Tombstone Cupcakes can be straightforward if you follow these easy steps:

1. Preheat your oven to 350°F (175°C). Line a cupcake pan with cupcake liners.
2. Mix Dry Ingredients: In a large bowl, combine flour, granulated sugar, cocoa powder (or omit for vanilla), baking powder, and salt.
3. Combine Wet Ingredients: In another bowl, whisk together milk, vegetable oil, eggs, and vanilla extract until smooth.
4. Blend Mixtures: Gradually add wet ingredients to dry ingredients, stirring until fully combined and no lumps remain.
5. Fill Liners: Pour the batter into the lined cupcake pan, filling each liner about 2/3 full.
6. Bake: Place in the preheated oven and bake for 20-25 minutes until a toothpick inserted comes out clean.
7. Cool: Remove from the oven, let the cupcakes cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.
8. Prepare Frosting: In a mixing bowl, beat the softened butter until creamy. Gradually add powdered sugar and cream, mixing until fluffy. Adjust consistency as needed.
9. Color the Frosting: Separate some frosting and color it with gray or green food coloring for tombstone effect.
10. Frost Cupcakes: Once the cupcakes are cool, frost them with the white or colored frosting using a spatula or piping bag.
11. Add Tombstones: Insert cookie tombstones into the frosted cupcakes. Use edible markers to write humorous epitaphs, if desired.
12. Decorate with Candy: Add assorted candies around the tombstones for additional flair and Halloween spirit.

These steps will guide you in creating these incredible Tombstone Cupcakes effortlessly. Prepare to be impressed by your own baking skills!