Preheat your oven to 350 degrees.
Line 24 muffin cups with paper baking cups.
In a mixing bowl, combine all cupcake ingredients. Beat at low speed
until just moistened; then beat for 2 more minutes at medium speed,
scraping down sides of bowl three times.
Pour batter into the muffin cups.
Bake at 350 degrees for 20 to 25 minutes or until toothpick inserted
in center comes out clean. Cool completely before frosting. Prepare
In small bowl, beat the margarine and pumpkin until well blended.
Gradually add 1 cup of the powdered sugar; beat until smooth, about
1minute. Add milk and vanilla.
Gradually add the remaining cup of powdered sugar; beat for an
additional 2 minutes.
Spread on tops of cooled cupcakes.
Slice down 1 side to open licorice twists into triangular pieces
for eyes and noses.
Cut jagged curved pieces for mouths.
Arrange on top of cupcakes for faces. Slice gumdrops in half; attach
to head for stems.