Preheat oven to 180°C and line a 12 hole cupcake tin with cupcake cases.
To a large bowl add caster sugar, flour, baking powder, xanthan gum, cocoa powder and salt. Mix well until combined.
To a separate bowl whisk dairy free milk, eggs, vanilla extract and melted butter. Combine the wet and dry ingredients and then add the hot coffee and mix well.
Pour the mixture into the 12 cupcake cases and bake for 20 minutes, or until a skewer comes out clean and leave to cool.
Make the buttercream by beating butter with an electric whisk until soft. Gradually add icing sugar and cocoa powder, continuing to beat for up to 5 minutes until combined and creamy. Pipe onto the cupcakes.
Press 2 pretzels into the top of the cupcakes for ears, followed by 2 goggly eyes and a red fruit pastille for a nose. Store in an airtight container for up to 3 days.