Before you begin, preheat your oven to 350 degrees and line cupcake tins with paper liners.
Start by combing the flour, baking powder, baking soda, cocoa, and salt stirring together and set this mixture aside.
Next, you cream together the butter and sugar until light and fluffy in a large bowl.
Beat the eggs one at a time and add to the butter and sugar, then add in the vanilla.
Alternate adding the flour mixture and the milk; beating well.
Pour this mixture into the lined cupcake tins until 3/4 full.
Bake at 350 degrees for 20 to 25 minutes, or until a toothpick inserted into the cake comes out clean.
Allow cooling in the cupcake tin for 10 minutes.
Finally, move the cupcakes to a wire rack to cool completely.
First, cream the butter and cream cheese until creamy.
Using a mixer on low, slowly add powdered sugar until blended.
Add vanilla and green gel food coloring - beating until thoroughly combined.
Scoop the frosting into a pastry bag with a large round tip.
Twist the open end of the pastry bag to force the frosting to the tip.
Frost the cupcakes by starting on the edge of the cupcake and work toward the center.
Continue to build the frosting into the shape of a Christmas tree.
Select matching sprinkles to place on each tree. If the frosting will not hold the sprinkles slightly spray the frosting with water in a spray bottle. Place the sprinkle/ornaments on the trees.