Heat oven to 350°F.

Place paper baking cup in each of 24 regular-size muffin cups.

in medium bowl, mix flour, baking soda, salt and baking powder; set aside.

In small bowl, mix hot water and cocoa until dissolved; set aside.

In large bowl, beat shortening with electric mixer on medium speed 30 seconds.

Gradually add granulated sugar, about ¼ cup at a time, beating well after each addition.

Beat 2 minutes longer.

Add eggs, one at a time, beating well after each addition.

Beat in 1 teaspoon vanilla.

Alternately add flour mixture and cocoa mixture, beating on low speed just until blended.

Divide batter evenly among muffin cups, filling each two-thirds full.

Bake 20 to 25 minutes or until toothpick inserted in center comes out clean.

Cool 5 minutes.

Remove from pans to cooling racks; cool completely.

In large bowl, mix butter and chocolate.

Stir in powdered sugar.

Beat in 2 teaspoons vanilla and 3 tablespoons milk until smooth and spreadable.

If frosting is too thick, beat in remaining milk, 1 teaspoon at a time. (If frosting becomes too thin, beat in a small amount of powdered sugar.)

Frost cupcakes.

Sprinkle candy sprinkles over tops of cupcakes.

For each cupcake, cut pretzel twist in half; poke into cupcake for reindeer antlers.

Cut miniature marshmallow in half; arrange on cupcake for eyes.

Center gumdrop below marshmallow halves for nose.

Place red cinnamon candy below gumdrop for mouth.