Bake the cupcakes and allow them to cool completely. While the cupcakes are cooling make your frosting.

Divide the buttercream into three bowls and dye each batch its separate color. Place your large star into your pastry bag and fill it up with your red frosting. Pipe a swirl of frosting onto 1/3 of your cupcakes. Repeat this with the reminder colors.

Twist all the cookies apart so you are left with a blank cookie and one that has all the filling on it. Set aside the blank cookies for another project or to eat yourself.

Press two cookie half's gently into the top of the frosting next to each other to form the base of its eyes. Repeat with each cupcake.

Gently press one Reese's pieces into the white filling on the cookies for the owls eyes. Repeat with each cupcake.

Place one Reese's pieces side ways into the frosting just below the eyes for its nose. Repeat with each cupcake.