Steps
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1Heat oven to 350°F. Place paper baking cup in each of 24 regular-size muffin cups.
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2In medium bowl, mix flour, baking soda, salt and baking powder; set aside. In small bowl, mix hot water and cocoa until dissolved; set aside.
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3In large bowl, beat shortening with electric mixer on medium speed 30 seconds. Gradually add granulated sugar, about 1/4 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. On low speed, alternately add flour mixture, about a third at a time, and cocoa mixture, about half at a time, beating just until blended.
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4Divide batter evenly among muffin cups, filling each about two-thirds full.
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5Bake 20 to 25 minutes or until toothpick inserted in center comes out clean. Cool 5 minutes; remove cupcakes from pans to cooling racks. Cool completely, about 30 minutes.
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6In large bowl, mix powdered sugar and butter with spoon or electric mixer on low speed. Stir in 1 tablespoon vanilla and 3 tablespoons milk. Gradually beat in just enough remaining milk to make frosting smooth and spreadable. Frost cooled cupcakes.
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7On one side of each cupcake, sprinkle about 1/2 teaspoon graham cracker crumbs for “sand.” On other side of cupcake, sprinkle generous 1/2 teaspoon green sprinkles for “grass.”
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8Cut straws into 3 1/2-inch lengths. Cut colored paper into flags. Tape each flag to one end of each straw piece; poke into cupcake. Gently press one gum ball into each cupcake for golf ball.