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1. Preheat oven to 350 degrees and line pans with cupcake liners.
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2. Sift cake mix to remove lumps and set aside.
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3. In a large bowl, combine eggs, oil, milk, sour cream and vanilla extract.
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4. Add cake mix and stir until smooth.
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5. Fill cupcake liners 3/4 full and bake for 17-22 minute or until an inserted knife will comes out clean.
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6. Buttercream: Beat butter for two minutes. Add vanilla extract, cocoa powder and milk and beat again. Slowly add powdered sugar until you reach your desired consistency.
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7. Pipe onto cooled cupcakes and top with sprinkles.