Preheat the oven to 350 degrees F.

In a mixing bowl combine the dry ingredients: flour, baking powder, baking soda, cornstarch and salt.

In a separate mixing bowl, combine the butter and 1 cup of both of the sugars with a stand up mixer or a hand-held mixer. Mix until the ingredients are light and fluffy.

Reduce the mixer sped to low and gradually mix in the dry ingredients until they are just incorporated. Do not over mix.

Form the dough into round balls with a cookie spoon. Gently roll the dough in the remaining sugar and place them on an un-greased baking sheet. Use a fork to flatten the dough balls and create a criss-cross shape into each cookie.

Bake for 10-12 minutes until the cookies are lightly golden brown.

Allow the cookies to cool for 5 minutes and then start decorating.

Melt the chocolate wafers in the microwave and transfer to a piping bag or small ziplock bag for piping. Allow this mixture to cool for 5 minutes for easier decorating.

Unwrap the miniature peanut butter cups and gently place them upside down in the center of the cookies. You can use the melted chocolate to adhere the peanut butter cups to the cookies if they do not stay.

Pipe four chocolate lines on both side of the peanut butter cups to make the spider's legs.

Then place chocolate on the front of the peanut butter cup and adhere 2 of the candy eyes for the spider eyes.

Allow the chocolate to cool complete and then serve!