Preheat and prepare

• Preheat the oven to 180 °C.
• Line the muffin pan with paper liners.

Make the cupcake batter

• Beat the butter with the sugar until pale and fluffy.
• Add the eggs and vanilla extract and beat until combined.
• Whisk the flour, cocoa powder, baking powder and salt together, then fold into the batter alternately with the milk.

Bake the cupcakes

• Divide the batter between the liners, filling them about two-thirds full.
• Bake until a skewer inserted in the centre comes out clean.
• Let the cupcakes cool completely on a cooling rack.

Frost the cupcakes

• Spread the chocolate frosting over the cooled cupcakes in a rounded dome shape.

Decorate as pine cones

• Starting at the outer edge, press the chocolate cereal flakes into the frosting in overlapping rows, working upwards like pine cone scales.
• Finish with a small flake at the top and dust lightly with powdered sugar for a frosted look.