Hi-Hat Cupcake

For the cupcakes:
Preheat oven to 375F. Grease a muffin tin or line with muffin liners.

In a large bowl, sift flour, baking powder, baking soda and salt. Mix well.

In the bowl of an electric mixer fitted with the paddle attachment, cream butter on medium-high speed, until light and fluffy. Gradually add sugar and continue to beat until well combined and fluffy. Reduce the mixer speed to medium and slowly add eggs until just blended.

With the mixer on low, slowly add half the flour mixture; mix until just blended. Add the milk and vanilla extract, mix until just blended. Slowly add remaining flour mixture, scraping down sides of the bowl with a spatula, as necessary, until just blended.

Divide batter evenly among prepared muffin cups. Transfer muffin tin to oven and bake for 20 to 25 minutes. Transfer muffin tin to a wire rack and let cupcakes cool completely.

For the frosting:
In a large heatproof bowl, combine sugar and egg whites. Using a handheld electric mixer, beat on high speed for 1 minute until foamy. Set bowl over a pan of barely simmering water. Beat on high speed until frosting form stiff peaks, about 10 minutes.

Remove from heat, stir in vanilla and water, and beat for another 2 minutes until frosting thickens.

Transfer frosting to a large pastry bag fitted with a wide plain pastry tip and pipe frost the cupcakes. Place frosted cupcakes in freezer for at least an hour.

For the chocolate coating:
Combine chocolate and oil in a medium heat-proof bowl set over a medium saucepan of barely simmering water, stir until melted and smooth. Transfer to a small bowl, and let cool about 15 minutes.

Take the cupcakes out of the freezer. Grab each cupcake with its bottom, dip cupcake in the chocolate to coast frosting, let excess chocolate drip off. Let cupcakes stand at room temperature for 5 minutes to harden the chocolate coating.

Decorate with a little frosting and colored sprinkles.