Prepare and bake cake batter according to package directions, using paper-lined muffin cups. Cool for 5 minutes before removing from pans to wire racks to cool completely.

In a medium sized bowl, add the hot water and salt together and stir to dissolve the salt in the hot water and allow to cool.

Add the marshmallow cream, shortening, powdered sugar, and vanilla to the salt water mixture and whip on medium speed until the mixture becomes light and fluffy.

Cut a small hole in the corner of a pastry or plastic bag and insert round pastry tip.

Fill the bag with cream filling. Push the tip down into the middle of each cupcake, about ¾ of an inch deep. Squeeze enough to cause the top of the cupcake to rise, but not enough to cause it to crack.

Place chocolate in a small bowl. In a small saucepan, bring cream just to a boil. Pour over chocolate; whisk until smooth. Cool, stirring occasionally, to room temperature or until ganache reaches a dipping consistency.

Dip cupcake tops in ganache. Sprinkle with cookie crumbs or sprinkles if desired.

In a small bowl, beat together butter, sugar, milk, vanilla, and salt until light and fluffy.

Fill a zip lock bag with frosting. Cut about 1/3 of an inch off the corner. Squeeze frosting onto cupcakes, going in a circular motion to the height you want, adding mini ghosts to your cupcakes.

Decorate the eyes with sprinkles and a mini chocolate chip for the mouth. Add chunks of Hershey’s white chocolate chunks to represent gravestones. Voila! The kiddies will love these!

Chill for 20 minutes or until set. Store in the refrigerator. Yield: 2 dozen.