Sieve the flour, baking powder, salt , baking soda together and keep aside.
Whisk the oil in a bowl and add the sugar whilst whisking it.
Now add the eggs one by one whisking the oil & sugar mix. Add the vanilla extract and mix.
Prior to this mix the cocoa powder with the hot boiling water and keep aside to cool to room temperature.
Now into the egg, sugar, oil mix, fold in the flour mix and the cocoa water mix respectively.
Line the muffin tin with muffin liners and scoop the batter into each liner. Bake these in a preheated oven or in a microwave oven (convection mode) at 180 degree Celsius for 20 minutes. Cool them.
To make the butter cream frosting, whisk the butter (should be at room temperature).
Slowly add the icing sugar into the butter while whisking it
Add the vanilla extract and the cream. Mix the color and fold. Pour it into the piping bag and pipe the cupcakes in swirls to form the tree. Then decorate with sprinkles and silver balls.