Preheat the oven to 350 F and line a 6-cup muffin pan with cupcake liners. Set aside.

In a small bowl, whisk together the flour, baking powder, and salt. Set aside.

In a medium bowl, beat the butter and sugar until light and fluffy.

Add the egg and vanilla, beating until combined.

Gradually add the flour, beating on low speed. Add the milk and beat until combined.

Transfer the dough to the prepared muffin pan and bake for 15 minutes or until a toothpick inserted in the center of a cupcake comes out clean.

Let cool for 10 minutes in the pan before transferring to a wire rack to cool completely.

In a medium bowl, beat the butter until creamy.

Add the powdered sugar, beating on low speed until just combined.

Add the milk and vanilla extract. Beat on medium high speed until light and fluffy.

Stir in a few drops of yellow gel food coloring.

Use an offset spatula to spread the frosting on the tops of the cupcakes.

Press two yellow M&Ms into the top left sides of the cupcakes to make lips.

Place a candy eye to the right of the lips.

Press nine blue M&Ms into the top of the cupcakes to the right of the eye in the following pattern: 4 M&Ms, then 3 M&Ms, and then 2 M&Ms.