Christmas Tree Cupcakes

Preheat the oven to 325 degrees F. Prepare a cupcake pan with baking cups. 
Combine flour, cocoa powder and baking soda and set aside.
Combine egg, milk, oil, and vanilla extract and whisk together.
Pour wet ingredients into dry ingredients and add in the sugar. Whisk together it will be thick.
Add hot water and continue to whisk. The batter will be loose. Pour batter into cupcake cups and bake for 20 minutes. 
Remove from the oven and make the frosting while cupcakes cool on a cooling rack. 
For frosting, beat butter till smooth and beat in remaining ingredients. Put about a quarter of the frosting in a piping bag with a round tip, and the remaining frosting in a piping bag with a smaller star tip. 
Once frosting is completed, microwave chocolate for 45 seconds and stir, till melted. Pour into a piping bag. 
Pipe chocolate in the center of the cupcake. Frost cupcakes with a base of vanilla. 
Put a sugar cone on top of the cupcake and pipe stars working your way from the bottom of the cone to the top. Add sprinkles and dust with powdered sugar for snow. Enjoy!