To make the cupcakes
1. Preheat the oven to 160 C (fan). Line up a muffin tray with liners and set aside.
2. Whisk the golden syrup, sugar and butter together until soft and creamy. Add the eggs, one at a time, mixing it all well.
3. In a large bowl, sift the flour, cocoa powder and baking powder with a pinch of salt. Mix all the dry ingredients together.
4. Gently fold the flour and cocoa mixture into the butter and egg mixture, add 2-3 tbsp of milk and mix all the ingredients until just combined.
5. Divide the mixture between the cupcake cases and bake for 15- 20 minutes until a toothpick inserted into the middle comes out clean.
To make meringue ghosts
1. Heat the oven to 100 C (fan). Line up two-three baking sheets with baking parchment.
2. Beat the egg whites until foamy and double in size. Add caster sugar, 1 tbsp at a time, continuing to whisk until it's glossy and stiff peaks start to form. Add cream of tartar and whisk all together.
3. Transfer the meringue into a piping bag with 1 cm round nozzle. Start piping the meringue ghosts, about 4 cm wide and 5 cm high. Hold the bag vertically to baking sheet and gently squeeze, pulling it up and away gently to create a peak.
4. Reserve about 2 tbsp of the meringue to help you assemble the cupcakes.
5. Bake for 1 hour, then switch off the oven and leave the meringue ghosts inside of the oven until they are completely cool. Decorate with the gel or sugar eyes (use some of the reserved meringue to 'glue' the eyes into ghosts). Top the cupcakes with meringue ghosts, using any leftover meringue to help you secure them on top.
6. Bake for 1 hour, then switch off the oven and leave the meringue ghosts inside of the oven until they are completely cool. Decorate with the gel or sugar eyes and arrange the ghosts on top of the cupcakes.