Start by making the Goblin faces; Lay a sheet of wax paper on a large flat plate or cookie sheet. Set aside.
Unwrap the Tootsie Rolls. With your fingers flatten out the Tootsie Roll into a rounded rectangle-type shape.
With the tip of a knife make small holes for the eyes and nose. Next, make a small cut for the mouth. Lastly, gently stretch it out to make a ghost-like face. Set the Goblin faces on the wax paper and set aside.
Next, make the chocolate background for the Goblin faces; lay another piece of wax paper over a cookie sheet (or large flat plate).
Put the candy coating in a small bowl and melt it in the microwave for about 30 seconds. Use the back of a small spoon to spread the chocolate on to the wax paper in an oval shape that is a little bit large than the goblin faces.
Then lay a Goblin face over the chocolate and gently push it down so the chocolate seeps through the eyes, nose and mouth. Then add the eye balls so that they touch the chocolate that is seeping out of the eye holes of the Tootsie Roll. Repeat this process for each Goblin face.
Then, make the scary trees; Lay a long piece of wax paper on to a large flat plate or cookie sheet. Set aside for a moment.
Add more chocolate coating to the chocolate bowl and melt it for 30 seconds. Stir until creamy.
Dip a small spoon in the melted chocolate, and on the wax paper draw a tree trunk. Dip the spoon back in the melted chocolate and add branches to the tree trunk. While the chocolate is still warm and soft, add candy eyeballs randomly on the tree to make it look scary.
Repeat the process to make more trees. But make them one at a time so that the chocolate is soft when it's time to put the candy eyeballs on the tree.
Put the plates/cookie pans with the chocolate goblins and scary trees in the refrigerator to chill while the cupcakes are being made, baked and cooled.