1. Preheat the oven to 180°C (350°F).
2. Cream the butter and sugar in a bowl. 
3. Add the eggs, one at a time, then the sour cream and vanilla. 
4. In another bowl, combine the dry ingredients (flour, baking powder, soda and salt). Blend into the sour cream mixture without overbeating, to keep the batter light.
5. Line muffin tins with papers and fill three-quarters full with the batter. 
6. Bake for about 18-20 minutes or until a tester inserted into the center comes out clean. Cool the cupcakes.

Base icing

1. Beat the butter and icing sugar; add the milk and vanilla. Set aside a little icing for decoration. 
2. Cover the top of each cupcake with icing, using either a knife or a piping bag.

Decorating

1. Combine a little of the melted chocolate with half the remaining icing. 
2. With a piping bag, place 2 circles of chocolate icing on each cupcake to make the eyes.
3. Place two smaller white rounds on top; place two chocolate kisses in the center.
4. Arrange the almonds as desired (see photo). 
5. Add a whole cashew to form the beak, rounded side out. 
6. Voilà!