Preheat your oven to 350°F (175°C) and line a 12-cup muffin pan with bright blue paper liners.

In a medium bowl, whisk together the all-purpose flour, natural cocoa powder, baking powder, baking soda, and fine salt.

Using a mixer on medium speed, beat the softened unsalted butter with granulated sugar and light brown sugar until pale and fluffy, about 2 minutes.

Incorporate the eggs one at a time into the butter-sugar mixture, then mix in the pure vanilla extract.

Alternately add the dry ingredients and whole milk to the wet ingredients in three parts, starting and ending with the dry ingredients. Stir gently until no flour streaks remain.

Evenly divide the batter among the lined muffin cups, filling each about two-thirds full. Bake for 18 minutes or until a toothpick inserted into the center comes out clean. Let cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.

Beat the softened butter until smooth. Gradually add sifted powdered sugar on low speed. Blend in the vanilla extract, a pinch of salt, and enough heavy cream or milk to achieve a thick but pipeable texture.

Fit a piping bag with a large round tip and pipe two stacked concentric circles of buttercream on each cooled cupcake.

Press two dark chocolate nonpareils into each marshmallow for eyes and arrange five nonpareils for the mouth. Insert an orange candy-coated chocolate or small candy corn piece in the center for the nose.

Place the decorated marshmallow atop each buttercream snow pile. Insert two halved mini pretzel sticks into the frosting for arms. Press three regular chocolate chips as buttons.

Display the snowman cupcakes on a cool platter. Store covered at room temperature for up to 2 days or refrigerate for up to 4 days; bring to room temperature before serving.