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1
For the cupcakes: Preheat the oven to 350 degrees F. Line 4 (12-cup) mini-muffin pans with paper liners.
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2
Whisk the flour with the granulated sugar, baking powder, and salt in a medium bowl.
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3
Lightly whisk in the melted butter, egg, milk, vanilla, and zest, just until smooth.
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4
Divide the batter among the 48 liners, filling about 1/2 way.
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5
Bake until a toothpick inserted in the center comes out clean, about 15 minutes.
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6
Cool on a rack for 10 minutes, then turn them out of the pan, flip upright, and cool completely on the rack.
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7
For the frosting: With a handheld or standing mixer, beat the cream cheese with the butter at medium speed until smooth and fluffy.
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8
Add the sugar and beat on low speed until combined.
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9
Beat in the vanilla and lemon juice.
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10
Chill for 10 to 20 minutes while assembling the tree.
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11
To make the tree: Begin with 1 Styrofoam cone, 18-inches tall by 3 3/4-inches in diameter at the base.
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12
Trim about 2-inches from the top of the cone and 4-inches from the bottom and discard.
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13
Wrap the cone in foil, leaving about 2-inches of extra foil on the top to fold over, making a more rounded top.
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14
Begin inserting toothpicks at the top and skewer a cupcake onto each one.
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15
Position as close to each other as possible while working your way around and down.
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16
Transfer the frosting to a pastry bag fitted with a star tip.
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17
Pipe the frosting onto the cupcakes.
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18
Begin on the outside edge and make a spiral motion towards the center of each cupcake.
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19
When ready to serve, dust the tree with confectioners' sugar.
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20
Set on a large platter and place toasted coconut around the base for dipping.
