Preheat the oven to 350 F / 180 C and line your baking tray with cupcake liners.
In a bowl, sift together the dry ingredients: the flour, cocoa powder, baking powder, and salt. Set aside.
In another bowl add oil, sugar, and vanilla extract and mix well. Add the egg and milk to the wet mixture and give it a good mix.
Add the flour mixture to the wet mixture in batches and mix till you get a smooth and lump-free batter.
Using an ice cream scoop, scoop out the batter and fill your liners till 3/4 full.
Bake for 20-25 minutes in a preheated oven or until a toothpick inserted in middle comes out clean. Let the cupcakes completely cool down.
Make the Frosting
In a bowl of a stand mixer or using a hand mixer, cream the butter until it's light and creamy.
Add the almond extract, and powdered sugar (in batches) and beat until you get a smooth and fluffy consistency (5-6 min). Beat in a tbsp of fresh cream if the frosting looks too thick.
Fill the frosting in the piping bag fitted with a large round-tip nozzle. Pipe swirls of frosting on top of cupcakes and sprinkles a generous amount of desiccated coconut on top.
Tree Toppers
Put the chips/bars in a large microwave-safe bowl along with 1-2 teaspoons of oil (any oil) and heat it in the microwave at 20-second intervals; stirring properly after each interval and reheating as necessary.
Add in a few drops of green gel food color and mix till evenly colored. Fill it up in a piping bag and cut a very small hole in the corner.
Place parchment paper on a tray and place some sticks on it (you can use pretzel sticks or any other of your choice). Remember to measure the length to which you can stick the topper inside the cupcake.
Now start making a zig-zag pattern with the melted chocolate on top of the sticks (don't make it thin otherwise it will be very fragile) and immediately add the sprinkles before it hardens.
Keep the toppers in the fridge; they will set in about 10-15 minutes.
Carefully lift them up from the paper and push the bottom part of the stick into the middle of the cupcake.