Cupcakes
Step 1: Start of by peeling and grating carrot until the carrots reach the required weight.
Step 2: Next in a large bowl add you eggs and sugars, whisk using a stand mixer or hand mixer till extremely light, fluffy and pale in colour.
Step 3: After that slowly begin to stream in the oil while the mixer mixes on a low speed until fully incorporated.
Step 4:  Once that is done fold in all the dry ingredients and after that the grated carrots. Once again mix until incorporated.
Step 5: Now that the mixture is ready, distribute it evenly between 16 cupcake cases and bake in an oven pre heated to 180 fan for 27-30 minute’s until springy to the touch and a skewer inserted into the middle comes out clean.

Buttercream
Step 6: In a large mixing bowl add the cream cheese and butter, beat using a hand mixer or stand mixer till light and fluffy.
Step 7: After that sieve in half the icing sugar and mix, when that is incorporated add the over half of icing sugar along with the vanilla and salt then mix until light and fluffy.
Step 8: Take 2 large scoops of the buttercream and place in a separate bowl then colour the larger amount of buttercream green to your desired shade ( ideally a dark brown ) do the same thing  with the smaller amount instead colouring it brown.
Step 9:  Once that is done place the green buttercream in a piping bag fitted with Wilton 4B nozzle and the brown in a piping bag fitted with a Wilton 2D nozzle ready to decorate.

Decoration
Step 10: On a platter of your choice lay out your cupcakes to like like a Christmas tree by following this lay out.
     1
    2 3   You will need a total of 12 cupcakes
  4 5 6
7 8 9 10
   1112 

Step 11: Now that is done from the bottom of the cupcakes up pipe buttercream patterns of your choice to create the leaves on the tree (be sure to leave the 2 cupcakes at the bottom plain for the trunk), you could use piping techniques such as rosettes, kisses or seashells.
Step 12:  Then using the brown buttercream pipe straight and squiggly lines on the remaining 2 cupcake to create a bark effect.
Step 13:  Once that is done sprinkle over sprinkles of your choice;I used silver balls, gold pearls and large gold balls.
Step 14: Once that is done cut a star out of some gold fondant (you can also use yellow) placed that on the top of the tree. Lightly dust your tree with some icing sugar to look like snow and there you go a cupcake Christmas tree to enjoy with your family on Christmas Day!