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Preheat the oven to 350 F, and position a rack in the center of the oven. Line your cupcake/muffin pans with 15 paper liners.
In a large bowl, sift together the flour, sugar, cocoa powders, baking powder, baking soda, salt and espresso powder.
Add the eggs, milk, sour cream, oil and vanilla, and whisk until well combined, about 30 seconds.
Use a ¼ cup measuring cup to scoop the batter into the muffin pan, filling the cups about ⅔ - ¾ full. Bake the cupcakes on the center rack for about 18-20 minutes, until a toothpick comes out clean. Cool several minutes in the pan, then carefully transfer to a wire rack to cool completely before frosting.
In the bowl of your stand mixer fitted with the paddle attachment, beat the butter for 1 minute on medium speed until smooth.
With the mixer on low, gradually add the powdered sugar, cocoa powders, meringue powder, salt and vanilla. Add the food coloring. Increase speed to medium-high and whip for 4-5 minutes, scraping the bowl occasionally, until very light and fluffy, adding the milk only as needed for desired piping consistency.
Pipe the buttercream onto the cooled cupcakes, and decorate with chocolate skulls.