Directions for Cupcakes:

1. Preheat the oven to 300 degrees Fahrenheit.
2. Line a 12-serving cupcake pan with paper cupcake liners. Set aside.
3. Add the flour, baking powder, and cinnamon to a small mixing bowl and whisk to combine. Set aside.
4. Add the butter, sugar, and egg to a large mixing bowl and beat with an electric mixer until smooth.
5. Add the dry ingredients, milk, and vanilla extract to the mixing bowl and mix until all ingredients are fully combined and the batter is smooth.
6. Add the sprinkles to the batter and mix gently to combine.
7. Spoon the batter into the prepared cupcake pan until each liner is about ¾ full.
8. Bake for 28 minutes, or until a toothpick inserted into the center of one of the cupcakes comes out clean, and the tops of the cupcakes are golden brown.
9. Remove the cupcakes from the pan and place them on a wire cooling rack to cool completely.

Directions for Whipped Frosting:

1. Add the chilled heavy cream to a large mixing bowl and beat with an electric mixer fitted with the whisk attachment until stiff peaks form when the beater is lifted. This should take approximately two minutes. Place the whipped cream in the refrigerator while you prepare the second part of the frosting.
2. Add the cream cheese, vanilla extract, and powdered sugar to a separate mixing bowl and beat with an electric mixer until creamy.
3. Gently spoon the whipped cream into the cream cheese mixture and fold it in very gently using a rubber spatula. The mixture should retain its fluffiness.
4. Spoon the frosting into a large decorating bag fitted with a large round decorating tip.
5. Squeeze generous swirls of frosting onto each cupcake to form the ghosts.
6. Add two eyes to each ghost.
7. Store leftovers in the refrigerator for up to three days.