Preheat the oven to 350°F. Line a 12-cup muffin pan with paper liners. Sift the flour, cocoa powder, sugar, baking powder, and salt into a large mixing bowl.

In a separate bowl, whisk the eggs, milk, vegetable oil, and vanilla extract until smooth and slightly foamy.

Add the wet ingredients to the dry ingredients and stir gently until just combined. The batter should be smooth with a slightly thick texture, and you should avoid overmixing.

Spoon or scoop the batter into the lined cups, filling each about two-thirds full. Bake for 18 to 20 minutes, until a toothpick inserted in the center comes out clean and the tops feel springy.

Let the cupcakes cool in the pan for 5 minutes, then move them to a wire cooling rack to cool completely.

Make the frosting while the cupcakes cool: beat the softened butter and cream cheese until creamy, then gradually beat in the powdered sugar until fluffy and thick enough to pipe.

Split the frosting into two bowls. Tint one portion with the dark gel food coloring and mix thoroughly for an even black or dark gray hat color, leaving the other portion untinted or lightly tinted if you prefer.

Fit a piping bag with a star tip and fill it with the dark frosting. Pipe a generous swirl onto each cupcake, starting in the center and moving outward to form a skinny, hat-like peak.

Decorate the base of each hat with mini chocolate chips or tiny cookies, pressing them around the bottom edge like a brim. Chill the finished cupcakes for 15 to 20 minutes so the frosting sets, then serve.