Preheat your oven to 350°F (175°C). In a large mixing bowl, combine all-purpose flour, granulated sugar, and baking powder. Mix together thoroughly. Next, add unsalted butter, eggs, milk, and vanilla extract. Beat the mixture on medium speed for about 2-3 minutes until smooth and creamy.

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

While cupcakes cool, make the frosting. Sift together cocoa powder and powdered sugar. Add heavy cream and vanilla extract. Mix on low speed until combined, then cream on high for 3-4 minutes until fluffy.

Once cupcakes are cool, frost them using a spatula or piping bag. Aim for a tall, swirl shape to support the witch hats.

Press a sugar cone into the center of each frosted cupcake. Dip the tips in chocolate sprinkles if desired. Place a piece of candy corn on top to complete each witch hat.