Make the Cupcakes:

1. Preheat the Oven: Preheat your oven to 350°F (175°C). Line a muffin tin with cupcake liners.
2. Mix Dry Ingredients: In a large bowl, sift together the flour, sugar, cocoa powder, baking powder, baking soda, and salt.
3. Mix Wet Ingredients: In another bowl, whisk together the eggs, buttermilk, vegetable oil, and vanilla extract until smooth.
4. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, mixing until just combined. Carefully stir in the boiling water until smooth (the batter will be thin).
5. Bake: Pour the batter into the prepared cupcake liners, filling each about 2/3 full. Bake for 18-20 minutes, or until a toothpick inserted in the center comes out clean. Let cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.

Make the Black Frosting:

6. Beat the Butter: In a large bowl, beat the softened butter until creamy.
7. Add Sugar and Cream: Gradually add the powdered sugar, mixing on low until combined. Add the heavy cream and vanilla extract, then beat on high until fluffy.
8. Color the Frosting: Mix in black food coloring until you reach the desired shade.

Assemble the Cupcakes:

9. Frost the Cupcakes: Once the cupcakes are completely cool, frost them generously with the black frosting using a piping bag or a spatula.
10. Decorate: Place candy eyes on the frosted cupcakes, then add chocolate wafers for ears and orange or yellow candies for the nose. Optionally, sprinkle with edible glitter for a festive touch.