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For the chocolate acorns:
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Melt a couple of tablespoons of chocolate chips in a microwave or over a gentle water bath.
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Unwrap Hershey's Kisses. Using a toothpick, spread a bit of melted chocolate over the flat end of a mini chocolate chip and attach to a mini Nilla wafer. Spread more chocolate over the flat end of a Kiss and attach the Nilla wafer.
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Repeat to create the remaining acorns.
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For the chocolate cupcakes:
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Preheat oven to 350*F.
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Sift dry ingredients (sugar, cocoa, coffee, salt, flour, baking soda, baking powder) into a clean bowl. In a separate bowl, beat eggs. Add yogurt or sour cream, vanilla and oil. Gently incorporate yogurt mixture into dry ingredients.
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Divide batter evenly among cupcake cups and bake for about 15 minutes. Once you can smell the cake, it's ready. Do a toothpick test at the center of a cupcake to test for doneness. When done, remove cupcakes from the oven.
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Allow them to cool for 10 minutes, then turn the cupcakes onto a metal rack to finish cooling.
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For the frosting and assembly:
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Cream all the frosting ingredients together until smooth. Spread 1 tablespoon of frosting over the top of a cupcake and plop an acorn in the middle.
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Note: Homemade chocolate cake always tastes best, but if you're short on time, use boxed cake mix and ready-made frosting.The acorns can be made ahead of time and stand ready to decorate any cake or cupcake.