Preheat oven to 350°. Place 24 paper liners in muffin cups.
Melt butter and chocolate in a heavy saucepan over low heat, stirring until smooth; cool.
Beat eggs and sugar until well blended. Add chocolate mixture, beating until blended. Beat in vanilla.
Combine flour, baking powder, and salt. Gradually add to butter mixture alternately with whipping cream, beginning and ending with flour mixture. Spoon batter evenly into prepared muffin cups.
Bake 20 minutes or until a toothpick inserted in center comes out clean. Cool in pan 5 minutes; remove cupcakes from pan, and cool completely on wire racks.
Pipe or spoon Vanilla Meringue Frosting into ghost shapes on tops of cupcakes; add candy eyes, if desired.