Preheat your oven to 350°F (175°C). In a mixing bowl, combine flour, sugar, cocoa powder, baking powder, and salt. In another bowl, whisk eggs, milk, oil, and vanilla until smooth. Mix wet ingredients into dry ingredients until just combined.

Line a cupcake tin with paper liners and fill each liner about two-thirds full with batter. Bake for 18-20 minutes, or until a toothpick inserted comes out clean. Let cool in the tin for 5 minutes, then transfer to wire rack to cool completely.

To make the frosting, beat softened butter until creamy. Gradually add sifted powdered sugar while mixing. Pour in milk a tablespoon at a time until desired consistency. Add food coloring and mix until evenly colored.

Once cupcakes are cool, frost each with green frosting using a spatula or piping bag to create a grass-like swirl.

Prepare the witch hats by dipping the tip of sugar cones into melted chocolate or frosting, then cover with chocolate chips or sprinkles. Let set for a few minutes.

Insert a decorated sugar cone into the center of each frosted cupcake for stability. Arrange cupcakes on a platter with extra Halloween decorations around them.

Serve and enjoy your delightful Witch Hat Cupcakes at your Halloween gathering.