I bought some fun eyeball cupcake liners and just made some plain mini vanilla cupcakes with vanilla buttercream frosting that I tinted orange with gel food colouring. This is also the first time I've use the gel food colouring and let me tell you, what a delightful treat! The colour is super pure so you need only a tiny bit to get vibrant frosting. It's much less messy than those darn little elf hat topped liquid colours too.
Unfortunately, my frosting wasn't soft enough for the sprinkles to stick, so there are 5 sprinkles on 1 cupcake and approximately a million sprinkles on the kitchen table.
In retrospect, it would have been funny to hold two cupcakes with the big eyes showing so they look like they were looking at you with their creepy eyes. Oh well. Next year. Happy late Halloween!