Make the cupcakes:
Preheat the oven to 350°F and line a muffin pan with baking cups.

In a medium bowl, stir together the flour, cocoa powder, baking soda, baking powder and salt. Set the mixture aside.

In the bowl of a stand mixer fitted with the paddle attachment, cream together the butter with the sugar until light and fluffy, about 2 minutes. Add the eggs, one at a time, beating until combined and scraping down the side of the bowl as needed. Beat in the vanilla then alternately beat in the flour mixture and the milk, starting and ending with the flour mixture.

Scoop the batter into the baking cups then bake for 18 to 22 minutes until a toothpick inserted comes out clean. Remove the cupcakes from the oven and transfer them to a cooling rack to cool completely.

While the cupcakes cool, make the cupcake toppers by melting the candy melts according to package directions. Transfer the mixture to a piping bag. Place the pretzel sticks on a wax paper-lined baking sheet, spacing them 2 to 3 inches apart. Pipe the candy melts over the pretzel sticks in the shape of a tree then immediately top the trees with the sprinkles. Transfer the baking sheet to the fridge for 10 minutes until the trees have fully hardened.

Make the frosting:
In the bowl of a stand mixer fitted with the paddle attachment, cream together the butter and cream cheese until well blended. Add the vanilla extract and powdered sugar, beating just until combined.

Assemble the cupcakes:
Spread a small portion of the frosting atop the cooled cupcakes and immediately sprinkle it with the coconut flakes. (See Kelly's Notes.)

Using an offset spatula, carefully release the trees from the baking sheet. Push the bottoms of the pretzel trees into the tops of the cupcakes. Serve immediately or store in an air-tight container at room temperature or in the fridge until ready to serve.

Kelly's Notes:
The cream cheese frosting will set slightly over time, so it's important to frost the cupcakes and then immediately sprinkle them with the coconut.

The Christmas tree toppers can also be used to decorate a cake.