Preheat your oven to 350°F (175°C) and prepare cupcake pan.
In a large mixing bowl, combine flour, cocoa powder, baking powder, and sugar.
In another bowl, whisk together the eggs, milk, vegetable oil, and vanilla extract until well-blended.
Gradually add the wet ingredients to the dry ingredients, mixing until just combined.
Fill the cupcake liners about two-thirds full with the batter.
Bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean.
Allow cupcakes to cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.
Prepare the frosting by creaming together the butter and powdered sugar in a mixing bowl.
Add cocoa powder and mix until fully integrated, adjusting with milk as needed.
Once cupcakes are completely cooled, frost them generously with the chocolate frosting.
Decorate each cupcake with chocolate-covered pretzels for antlers and M&M's for eyes and noses.
Optional: add candy eyes for an added cute factor.
