• Prepare a batch of at least 24 cupcakes and cool completely.

For the Frosting:

• Using the paddle attachment, whip the butter and vegetable shortening for 5-7 minutes, scraping down the bowl occasionally, beating until the butter is very fluffy.
• Add 3 cups of powdered sugar and mix on low speed until incorporated into the butter then add the vanilla extract and mix to combine. Beat for about 60 seconds.
• Next, add an additional 2 cups of powdered sugar and beat on low speed until sugar is incorporated. Increase speed to medium-high and beat for 3 minutes.
• Add the last 1 cup powdered sugar along with milk.
• Beat on low until the ingredients start to mix together.
• Increase speed to medium-high and beat for another 3-5 minutes to whip additional air into the frosting.
• Color the frosting. Separate out ¼ cup of the finished frosting. Mix in 2-3 teaspoons cocoa powder until well combined. You may need to add 1 teaspoon milk to help incorporate the cocoa powder.
• Dye the rest of your remaining frosting green.

Assemble the Christmas Tree:

• Set up your cupcakes in the shape of a tree with 2 cupcakes for the trunk. For the cupcakes you’ll be frosting with green frosting, place a small dollop of frosting on each cupcake and spread evenly with an angled spatula spreading the icing across all the cupcakes to make them look like one cake.
• For the bottom two cupcakes, spread the brown frosting evenly across. Then use a fork to create downward strokes to create a rough texture to give the look of tree trunks.
• Place the remaining green frosting into a piping bag. Using a large star tip, pipe large stars over all of the cupcakes making sure to fill in all the holes.
• In the end the frosting should cover the tree entirely looking like a cake.
• Top with Christmas Sprinkles to look like ornaments.
• Refrigerate until ready to serve. Allow your guests to pull apart the cupcakes to enjoy.