1Heat oven to 350 degrees f. (325 degrees f. for dark or nonstick pans). Place paper baking cup in each of 24 regular-size muffin cups.
2Make and bake cake mix as directed on box for cupcakes, using water, oil and eggs. Cool 10 minutes; remove from pans to cooling racks. Cool completely, about 20 minutes.
3Spoon frosting into decorating bag fitted with round plain tip #804 or #4T (with 3/8-inch opening). Squeeze bag to pipe 2 large rounds, sides touching, on each cupcake to look like owl face. Pipe yellow decorating icing in center rounds for eyes. Top with chocolate chips for pupils. Press candy corn between eyes for a beak.