Make the cupcakes:

Cup of Yum
1. Preheat the oven to 350° F. Add the cupcake liners to the cupcake tin. Set aside.
2. To the bowl of a stand mixer, add the dry ingredients - sugar, flour, cocoa, baking powder, and salt. 
3. Whisk well to combine.
4. Now add the liquid ingredients - the eggs, oil, milk, water, and vanilla.
5. Mix on low for about 1 minute and then increase the speed and beat for another 2 minutes. Stop the mixer, scrape down the sides of the bowl and beat again. 
6. Fill each cupcake liner to ⅔ full. Bake for about 14-16 minutes or until the toothpick inserted in the center comes out clean.
7. Allow the cupcakes to cool completely before decorating.

Make the frosting:

1. Add the softened butter, salt, and half of the powdered sugar to the stand mixer bowl.
2. Mix on low until it is combined. Add the remaining powdered sugar and beat on low again.
3. Then, add the cocoa powder and mix again. 
4. Add in 2 tablespoons of milk and mix. Beat on medium for about 2 minutes until the frosting is smooth and fluffy. Add the rest of the milk only if the mixture looks dry and crumbly. Mix again until smooth.  

Make Nutter Butter Turkeys

1. Using a serrated knife, cut off the bottom ¼ section of the Nutter Butters.  Each cupcake will need one cookie.
2. Add ½ of a cup of frosting to a piping bag fitted with the small round tip. Transfer the remaining frosting to a piping bag fitted with a large round tip. 
3. Using the piping bag with the small round tip, pipe a little bit of frosting on each eyeball and secure it to the top section of the Nutter Butter cookie as shown in the picture below.
4. Now, cut each orange M&M candy piece in half. Pipe a small amount on the cut side of the orange M&M candy piece and secure it below the eyeballs.  
5. Next, pipe a small line of frosting alongside the nose to replicate the turkey’s snood.  
6. Using the piping bag with the large round tip, pipe a thick layer of frosting, looking like a large mound onto each cupcake.
7. Lastly, put five candy corn pieces behind the cookie with the pointed end into the frosting. These will serve as the turkey tail feathers, so spread them out a bit in order to be seen the best.
8. Enjoy!