Combine all the cake ingredients in a large mixing bowl and beat until combined.
Pour into prepared liners.
Bake about 25 minutes, or until a toothpick inserted comes out clean.
Allow to cool before frosting.
Make the chocolate glaze: whisk all the ingredients in a medium bowl.
Keep the chocolate glaze in the bowl.
Make the vanilla glaze by whisking all the vanilla glaze ingredients in another bowl.
Place vanilla glaze in a piping bag.
To assemble the cupcakes:
Dip the tops of the cupcakes into the chocolate glaze and quickly press the vanilla wafer onto the bottom of each cupcake. The chocolate glaze will dry fast so you want to make a few at a time.
Let the glaze harden at least 5 to 10 minutes.
Using the vanilla glaze, pipe 2 circles for the eyes and press the chocolate m&m's into the glaze.
Pipe the vanilla glaze for the nose and press the red m&m onto the nose.
Then insert pretzel pieces for the ears and they are complete.