Step 1
Preheat the oven to 350 degrees F (175 degrees C). Line 36 cupcake cups with paper liners.
Step 2
Twist 36 cookies apart carefully. Break the side without cream into quarters and place in a bowl; toss in 2 tablespoons flour so that they don't stick together. Place the cookies with cream into the bottoms of each cupcake cup cream-side-up.
Step 3
Whisk 3 1/3 cups flour baking powder and salt together in a separate bowl.
Step 4
Beat butter using an electric mixer with a flex edge attachment in another bowl until creamy and fluffy about 5 minutes. Beat in sugar milk and vanilla extract using a wire attachment. Mix in flour mixture slowly until well blended using the flex edge attachment. Add egg whites and beat for 2 minutes. Fold in quartered cookies.
Step 5
Spoon batter into the prepared muffin cups filling each 3/4 full.
Step 6
Bake in the preheated oven until a toothpick inserted into the center comes out clean about 20 minutes. Remove from the oven transfer to a wire rack to cool completely about 30 minutes.
Step 7
Mix softened butter and vanilla extract together using an electric mixer in a mixing bowl until completely combined. Add powdered sugar 1 cup at a time mixing slowly until incorporated. Increase speed to medium-high and beat scraping the sides of the bowl often until frosting appears dry.
Step 8
Dip 2 toothpicks into food coloring twice and mix into frosting. Frost cupcakes as desired and decorate using mini chocolate cookies.