• Preheat your oven to 350°F and line a cupcake pan with paper liners.
• In a medium bowl, sift together the flour, cocoa powder, baking powder, baking soda, and salt.
• In a separate large bowl, cream together the butter and sugar until light and fluffy. Beat in the eggs, vanilla extract, and milk until well combined.
• Gradually mix in the dry ingredients until everything is well combined.
• Divide the batter evenly among the cupcake liners, filling each about ⅔ full.
• Bake in the preheated oven for 18-20 minutes or until a toothpick inserted into the center comes out clean.

For the Buttercream:

• Sift the powdered sugar and add to the softened butter.
• Beat for five minutes until a firm buttercream forms. If the buttercream is too thick, add a small amount of milk (less than a tablespoon) and mix until it softens slightly.
• Use the buttercream to frost the cupcakes before dipping into the shredded coconut.

For the Christmas Trees:

• Melt white chocolate chips or candy melts. Dye a portion green and leave another portion white.
• Place candy or pretzel sticks on a parchment paper lined tray and drizzle the chocolate over them to create tree shapes. If desired, sprinkle the trees with Christmas sprinkles before the chocolate sets.
• Chill in the refrigerator or freezer for 20 minutes.
• Once the chocolate trees are set, gently detach them from the parchment paper and insert each tree into a chocolate cupcake.