Preheat oven to 180°C. Line a muffin pan with muffin cups.
In a large bowl, whisk together the non-dairy milk and vinegar, and set it to the side for a few minutes in order for the milk to curdle. Add the sugar, oil, vanilla sugar and beat until foamy.
In a second bowl whisk together the flour, cocoa powder, baking soda, baking powder and salt. Add the dry ingredients in two additions to the wet, and beat until combined.
Divide between the muffin cups, filling each muffin cup ¾ of the way full. Bake the cupcakes for 18-20 minutes. Transfer to a wire rack and cool completely.
For the frosting:
Beat the margarine until fluffy. Sieve the powdered sugar and cocoa powder into the margarine and beat for another 3 minutes. Gradually add in the non-dairy milk and continue beating until fluffy.
To make the owls:
Generously spread the chocolate icing onto the cupcakes, using a knife or your finger make little ears at the top of the cupcakes. Carefully split the oreos ensuring one half remains covered with the white frosting. Place two of the frosted oreos on the cupcakes to create the eyes. Take a little extra chocolate icing and dab it onto the back of the brown M&Ms. Place 1 brown m&m in the middle of each oreo for the pupils.
Place one orange m&m in-between the Oreo eyes to make a beak.
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