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Bake cupcakes as directed and let cool.
Prepare buttercream and tint desired colors.
Frost the cupcakes.
To form the witch hats: Fold one cupcake liner in half, then fold in half again. Tape the two flaps together to form a solid wedge shape. Fold the wedge in half again and tape again to form a cone.
Insert a toothpick into the frosted cupcake and place the cone on top of the toothpick. This is the top of the hat.
Cut a hole in the middle of the mini cupcake liner. This is the base of the hat. Slide the cut-out mini cupcake liner onto the cone to create the hat. Repeat for remaining cupcakes.