I found this recipe over the internet and decided to try it. Here is a step by step instruction to make it youself!
1. Split the sandwich cookies, regular and mini, in half crosswise, keeping the cream side hole (microwaving a few cookies at a time for several seconds helps to keep the cream side solid). Use a paring knife to remove any excess crumbs from cream filling.
2. To form the ears make 2 parallel cuts with a serrated knife in the large plain chocolate cookies 1/2 inch from each rounded side, discarding the 1/2 inch strip that remains from the center of the cookie. Cut the mini plain cookie in half.
3. Spoon 1 1/2 cups of the chocolate frosting and the 2 tablespoons of the vanilla frosting into separate ziplock bags; set aside. Spread the remaining chocolate frosting on top of the standard and mini cupcakes and smooth.
4. To make the ears, attach the large cut cookies on top of the 12 standard cupcakes with some of the chocolate frosting, round side facing each other, at an angle, about 1 1/2 inches apart and hanging over edge of cupcake about 3/4 inch. Repeat process with the mini cut cookies and mini cupcakes, with a 1/2 inch overhang.
5. Place the large cream sided cookies, cream side up, on the upper half of the large cupcakes. Do the same for the mini cupcakes with the mini cookies
6. Snip a small corner (1/8 inch) from the bag with the chocolate and vanilla frostings. Pipe the chocolate frosting in vertical lines over the cookie ears to cover. Starting at the outer edge of cupcake pipe the feathers with the chocolate frosting around top of cupcake and under the eyes.
7. Press the yellow candies in between the cookie eyes as the beak. Attach the chocolate covered mints on top of the cookies with some of the vanilla frosting on the larger cupcakes and the mini brown candies for the smaller cupcakes. Position the eyes in different directions to give the owls character. Pipe a white highlight on the eyes.