Step 1

Preheat oven to 180C/ 160C fan forced. Line two 12-hole (1 tablespoon/20mL capacity) mini muffin pans with paper cases.

Step 2

Using an electric mixer, beat butter and sugar until pale and creamy. Add egg, beat until just combined. Stir in sifted flours and Nestle Baking Cocoa, and water and stir until just combined; fold in Nestle Choc Mini BITS. Divide mixture evenly among paper cases. Bake 12-15 minutes or until cooked though. Remove from oven and transfer to a wire rack to cool completely.

Step 3

To make the icing, use an electric mixer to beat extra butter in a bowl until as white as possible; beat in sifted icing sugar and milk, in two batches. Tint with green food colouring. Transfer icing to a piping bag fitted with a fluted nozzle, pipe icing on cupcakes to form trees, and decorate with combined extra Nestle Choc Mini BITS and hundreds and thousands.