Make the cupcakes according to the recipe (or use your own cake recipe!).
Prepare the icing according to the recipe (or use your own icing recipe).
Place the icing in an icing bag or a plastic bag with the corner cut off. Pipe the icing onto the cooled cupcakes as pictured, leaving an eye shape in the middle. In the middle of the exposed eye shape on each cupcake, pipe two dots in the middle for the mummy's eyes. Place chocolate chips flat side up in the middle of each dot for pupils.