To make the cupcakes, preheat oven to 180C/350F/Gas 4 and line cupcake pan with paper liners.

Sift the flour, baking powder, baking soda, cocoa, and salt into a bowl and set aside.

In a large bowl, cream together the butter and sugar until light and fluffy.

Add the eggs one at a time, beating after each addition. Add in the vanilla.

Alternate by adding the flour mixture with the milk; beating after each addition.

Use an ice cream scoop to equally measure the cupcake mix into the liners - fill about ¾ full.

Bake for 20 - 25 minutes, or until a toothpick inserted into the cake comes out clean.

Allow cupcakes to cool in the pan for 10 minutes before moving to a wire rack to cool completely.

To make the frosting, cream the butter and powdered sugar until it is light and creamy. If it doesn't cream, add some of the heavy whipping cream until it creams.

Test to see if the frosting can form and hold a stiff peak by taking a spoonful of frosting and turning the spoon upside down. If the frosting stays on the spoon it is ready if not then add more powdered sugar half a cup at a time, mixing well.

Scoop frosting into a piping bag fitted with a large star tip and frost the cupcakes starting on the outside edge and working to the center of the cupcake.

To make the icing, combine the egg whites, powdered sugar, and cream of tartar in a mixing bowl and using an electric mixer, mix on medium speed for 4 minutes until stiff peaks form. Add more powdered sugar if required.

Remove one-quarter of the icing into a separate bowl and color with red gel food coloring.

Add green gel food coloring to the remaining icing.

Place the green icing into a piping bag fitted with a small star tip.

Place the red icing into a piping bag fitted with a small round tip.

Using the photos as a guide, pipe the green icing in a circle around the top of the frosting to form the shape of a wreath. Allow to dry for 5 minutes.

Add red dots on top of the green wreath and then pipe a bow to finish off.

Allow the icing to dry completely before serving.