Preheat oven to 350ºF.
In a large mixing bowl, beat 10 tablespoons and sugar together until creamy.
Add eggs and 1 teaspoon vanilla. Beat again.
Add flour, cocoa powder, baking powder, salt, and ¾ cup milk.
Beat just until batter is uniform.
Fill cupcake liners ¾ full.
Bake for 20 minutes or until a toothpick comes out clean.
While cupcakes are baking, prepare frosting.
Beat powdered sugar, 3 tablespoons butter, and remaining milk, 1 tablespoon at a time, until frosting forms the desired consistency.
Separate frosting, coloring ¼ of it with brown food coloring and ¾ of it with
yellow and orange food coloring until you reach the desired color.
When cupcakes are baked and cooled, transfer frosting to two separate resealable bags.
Depending on your decorating skills, you may choose to use tips to apply the frosting. Another option is to simply pipe the frosting on by cutting a corner of the bag off and then use a toothpick to create a sunflower look.