Preheat and prep: Heat oven to 350°F (175°C).
Line a 12-cup muffin pan with cupcake liners.
Make the batter: In a bowl, whisk 1 1/2 cups flour, 1 1/2 teaspoons baking powder, and 1/4 teaspoon salt. In a separate bowl, beat 1/2 cup softened butter and 3/4 cup sugar until light and fluffy, about 2 minutes. Beat in 2 eggs (one at a time), then 1 teaspoon vanilla.
Combine: Add half the dry ingredients to the butter mixture, then 1/2 cup milk, then the remaining dry ingredients.
Mix just until smooth. Do not overmix.
Fill and bake: Divide batter evenly among liners, about two-thirds full. Bake 18–22 minutes, until a toothpick comes out clean.
Cool in the pan 5 minutes, then move to a rack to cool completely.
Make the frosting: Beat 3/4 cup softened butter until creamy. Add 2 1/2–3 cups powdered sugar in batches, beating until fluffy. Add 1–3 tablespoons heavy cream or milk to reach a spreadable texture.
Beat in 1 teaspoon vanilla and a pinch of salt.
Color options: For brown fur, beat in 2–3 tablespoons cocoa powder. For tan, stir in a little cocoa powder at a time. Keep some white frosting for muzzles if you like contrast.
Frost the base: Spread or pipe a smooth layer of frosting over each cooled cupcake.
For extra texture, use a small star tip and pipe short pulls to mimic fur.
Add ears: Break chocolate sandwich cookies in half for floppy ears and press one half on each side near the top. For a different look, use mini pretzels or chocolate wafers angled outward.
Add eyes: Press on candy eyes. If using white chocolate chips, place them tip-side down and dot the centers with melted chocolate or a food-safe marker.
Mini chocolate chips also work—press tip-side down.
Add the nose and muzzle: Place a chocolate chip or brown M&M in the center. For a muzzle, add a small oval of white frosting beneath the nose and use mini chocolate chips to suggest freckles.
Add the tongue: Slice a small strip from pink taffy, fruit leather, or a pink Starburst and tuck it under the muzzle so it peeks out like a tongue.
Finishing touches: Add a few chocolate jimmies or round sprinkles as spots. If piping, add tiny fur swirls around the eyes and ears to hide seams.
Set and serve: Chill for 10 minutes to help decorations set, then serve.
Keep the rest refrigerated if the room is warm.