Preheat the oven to 350ºF or 176ºC. Add the cupcake wrappers in 2 molds of 12.
In a medium bowl add the flour, baking powder and salt.
In a large bowl, mix the butter and sugar until fluffy and light. Add the eggs one at a time, until they are incorporated into the mixture, add the vanilla. Make sure all the mixture on the sides is incorporated. You can use an electric mixer.
Once you have a creamy mixture, add the flour mixture and the milk alternating one and one, starting and ending with the flour mixture. Make sure all the ingredients are perfectly well incorporated.
Fill 3/4 cupcake liners. Cook for 20 minutes or until a toothpick inserted comes out clean. Flip the tray if necessary (Not before 20 minutes)
Let cool for 5 minutes and remove from the molds, wait for them to cool completely.
To prepare the bitumen: In a large bowl, beat the butter until smooth. It's easier if you use a mixer. Add the icing sugar, salt, milk and vanilla. Beat until smooth and creamy. Make sure the butter is very creamy before adding all the other ingredients.
With a spatula or a dulla, add frosting on top of each cupcake.
Embed 2 pretzel sticks on each side, simulating his arms.
With black and orange gel coloring, paint the snowman's face on a chocolate.
To make the scarf short strips of the fruit roll up (it is a sweet) if you cannot find this you can use any other that looks like it.
Place the chocolate on top of the frosting, and the scarf around the "neck"
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