Let’s walk through the process:

Make the Cupcakes:

1. Preheat and Prep: Preheat oven to 350°F (175°C) and line 2 standard 12-cup muffin tins with liners.

2. Cream Butter and Sugar: In a large bowl, using a handheld mixer (or in the large bowl of a stand mixer fitted with the whisk attachment) on medium-high speed, beat the granulated sugar and softened butter until light and fluffy.

3. Add Eggs and Vanilla: Add the eggs, one at a time, beating well after each addition. Add the vanilla extract and mix until combined.

4. Combine Dry Ingredients: In a medium bowl, whisk together the flour, cornstarch, baking powder, and salt.

5. Combine Wet and Dry: Add half of the dry ingredients to the butter mixture and beat until just combined. Add the milk and beat until incorporated. Add the remaining dry ingredients and stir with a wooden spoon until just combined. Be careful not to overmix.

6. Fill Liners: Fill 18 cupcake liners three-quarters full with batter.

7. Bake: Bake the cupcakes until slightly golden on top and a tester inserted into the center comes out clean, about 25 minutes.

8. Cool: Remove the cupcakes from the pan and let them cool completely on a wire rack.

Make the Buttercream and Assemble:

1. Make Frosting: In a large bowl, using a handheld mixer on medium-high speed, beat the powdered sugar and softened butter until smooth. Add the heavy cream and vanilla extract and beat until incorporated.

2. Frost and Coat: Pour the yellow sanding sugar into a shallow dish. Frost the tops of the cooled cupcakes with buttercream, smoothing them to a flat top. Dip the frosted tops into the sanding sugar to coat completely.

3. Add Eyes: Place 2 chocolate chips into each cupcake, flat side up, to create the eyes.

4. Pipe White Dots: Transfer a little bit of the buttercream to a piping bag fitted with a small round tip. Pipe a small white dot onto each chocolate chip to create the pupils.

5. Pipe Wings: Add about half of the remaining buttercream to another piping bag fitted with a small leaf tip. Pipe a zigzag line on each side of the cupcakes to create the wings. Sprinkle with more sanding sugar, if desired.

6. Color Remaining Frosting: Add orange food coloring to the remaining buttercream and stir until the desired color is reached.

7. Pipe Beak and Feet: Transfer the orange buttercream to another piping bag fitted with a small round tip. Pipe a small upside-down triangle under the chocolate chips to create a beak. Pipe short lines to create feet at the bottom of the cupcake.