Preheat the oven to 350ºF or 176ºC. Add the cupcakes to 2 molds of 12.
In a medium bowl add flour, baking powder and salt.
In a large bowl mix 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 that all the mixture on the sides is incorporated. You can use an electric mixer .
Once you have a creamy mixture, add the mixture of flour and milk alternating one and one, starting and ending with the flour mixture. Make sure all the ingredients are perfectly well incorporated.
Fill the 3/4 cupcakes. Cook for 20 minutes or until a toothpick comes out clean. Turn the tray over 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 blender . 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 bitumen on top of each cupcake.
Embed 2 pretzel sticks on each side, simulating their arms.
With the black and orange gel to decorate, paint the face of the snowman on a chocolate.
To make the scarf short strips of the fruit roll up (it's a sweet) if you do not find this one you can use any other that looks like it.
Place the chocolate on the bitumen, and the scarf around the "neck"
