Preheat oven (electric cooker: 180 °C/circulating air: 160 °C/gas: see manufacturer). Place two paper baking cups in each of the twelve cavities of a muffin tray. Turn the biscuits against each other to separate the two halves. Scrape off the filling. Put the biscuits and filling aside.
For the cupcakes, stir cocoa and 75 ml hot water until smooth. Cream butter, sugar and 1 pinch of salt with the whisk of the mixer. Stir in the eggs one after the other. Stir in the cocoa, sour cream and biscuit filling. Mix flour and baking powder, stir in briefly. Spread the dough into the bowls. Bake in a hot oven for 15-20 minutes. Take out and let cool down.
Roughly chop the chocolate coating. Heat the cream and melt the couverture in it. Set aside for approx. 5 minutes, then stir everything vigorously with a whisk. Pour into a bowl and let it cool down, stirring from time to time. Then whip the chocolate cream with the whisk of the mixer. Pour into a piping bag with a large star nozzle and squirt large tuffs onto the muffins. Carefully halve the biscuits and stick them into the tuffs as wings. Decorate with the sugar eyes.