Preheat the oven to 325 degrees, line a muffin tin with cupcake liners and set aside.
Sift all dry ingredients with the sugar into a medium-sized mixing bowl. Add the oil, milk, eggs and vanilla then stir until completely incorporated.
Add boiling water and mix carefully until completely combined—the batter will be thin.
Fill the baking cups about ⅔ full and bake for 12−15 minutes until centers are firm and a toothpick comes out clean.
Remove the cupcakes from the oven and allow them to cool completely before applying the frosting.
While the cupcakes are cooling, prepare the icing by beating the cream cheese and butter together until they are combined.
Add the powdered sugar and vanilla then mix until the sugar is completely incorporated and no lumps remain. Stir in the ground cookies, but reserve about 2 Tbsp to sprinkle over the top, if you would like. Otherwise, stir them all into the frosting.
Once everything is incorporated, cover the frosting with plastic wrap until you’re ready to frost the cupcakes.
When the cupcakes are completely cool, spread or pipe the frosting over each cupcake and enjoy!
When baking, sugar is treated as a wet ingredient, even if it’s dry as a bone! Dissolved in butter or liquids, it gives baked items that fluffy texture we all love.