Preheat the oven to 190’C / Fan 170’C / Gas mark 5.
Beat the sugar and butter together until pale and creamy. Add the vanilla essence then beat in the eggs a little at a time.
Fold in the flour and cocoa powder, adding a little milk to slacken if needed. Spoon the mix into the cones so they are half full.
Stand the cones in a 6 hole muffin tin and bake in the centre of the oven for 15 -20 minutes, or until a skewer inserted into the centre of the sponge comes out clean. Transfer the cones to a wire rack to cool.
Meanwhile make the butter cream; beat the butter and icing sugar together, adding colouring or flavouring as you wish. Fill a piping bag with a star shaped nozzle with the icing, then pipe whippy shapes onto the cupcakes.
Sprinkle with Chocolate strands, white strands and 100’s and 1000’s, Pretty in pink, chocolate delight etc for sprinkling