PREPARATION

(For Cupcakes)
1. In a mixing bowl, add 200 grams all purpose flour, 170 grams powdered sugar, 75 grams cocoa powder, 1 teaspoon baking soda, 1/2 teaspoon baking powder, 1/4 teaspoon salt and mix it well.
2. In a another mixing bowl, add 235 milliliters warm water, 120 milliliters oil, 2 teaspoons vinegar, 1 teaspoon vanilla extract and mix it well.
3. Then, add the flour mixture in batches and mix it well to make a thick batter.
4. Pour the mixture into the cupcake tray.
5. Preheat the oven to 350°F/180°C. Bake for 30 - 35 minutes.
6. Remove it from oven and keep aside.

(For Frosting)
1. In a mixing bowl, add 50 grams butter and mix it well.
2. Then, add 100 grams icing sugar in batches and whisk it well.
3. Add 1 teaspoon vanilla essence, 50 grams cream cheese and mix it well.
4. Keep aside.
5. In a another bowl, add 200 grams whipped cream and whisk it well.
6. Now, add the butter mixture and mix it well.
7. Fill the frosting in piping bag.

(For Snowman Cupcakes)
1. Take a marshmallow and decorate it with fondant.
2. Take the cupcake and decorate it with prepared frosting.
3. Place the marshmallow on top of it.
4. Garnish with grated coconut.
5. Decorate the cupcake with fondant.
6. Serve.