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Preheat oven to 350F.
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Whip together butter and sugars. Add eggs, vanilla, and sour cream.
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Sift in dry ingredients, alternating with the milk. Stir just until combined.
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In a large ziploc bag, shake together chocolate chips and flour. This will keep them from all sinking to the bottom. Who knew?
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Fold in the chocolate chips.
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Spoon into cupcake tin and bake at 350F for 12-14 minutes or until toothpick inserted in the center comes out clean.
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Place on wire rack to cool. Make frosting while you wait.
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For frosting, whip butter and cream cheese together until fluffy.
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Gradually sift in powdered sugar and salt and continue beating.
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Stir in melted milk chocolate until well-combined.
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Add cream and beat until desired consistency is reached.
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Pipe onto cooled cupcakes.
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Add cow sprinkles. Just because you can.