Preheat oven to 180 degrees C and line a 24 hole cupcake pan with paper liners.
In a bowl, mix together the sifted flour with sugar, cocoa powder, salt, baking powder and bicarb soda.
In a second bowl whisk together eggs, vanilla, buttermilk and vegetable oil. Mix the wet and the dry ingredients, then mix in the hot water. Divide the mixture evenly between the prepared cases. Bake the cupcakes for 12 minutes.
Let the cupcakes cool down and prepare the icing. Whip the cream and gently add the mascarpone cheese, sugar and cocoa. Ice each cooled cupcake. Texture the icing a little to look like feathers.
Open the chocolate sandwich cookies, keeping the white icing all on one side. Stick 2 of the iced sides on each cupcake, using them as the whites of the owl's eyes. You can cut the un-iced sides in half and use them to make eyebrows if you like.
With a little icing, stick a brown Smartie on each eye to create the pupils. Add an orange or yellow Smartie on its edge in the centre as a beak. Repeat with remaining cupcakes.