Here's what you need: Cupcakes (made & cooled), white/vanilla frosting, chocolate chips, m&m's and candy corn.
Here's what you do:
Scoop frosting into a ziploc bag, seal the bag and cut the corner off one end. Squeeze a good amount of frosting onto each cupcake. Decorate with eyes (m&m's), carrot nose (candy corn) and mouth (up-side-down chocolate chips). Get creative and use other items too!