Preheat your oven to 350°F. Line 30 muffin cups with cupcake liners.

In a large bowl, whisk together sugar, flour, cocoa, baking powder, baking soda, and salt.

Add the eggs, milk, canola oil, and vanilla extract to the dry mixture. Use a mixer on medium speed to beat the ingredients together for 2 minutes until smooth.

Carefully stir in the boiling water into the batter until fully combined.

Spoon the batter into the prepared muffin cups, filling each about 2/3 full. Bake for 22 to 25 minutes, or until a toothpick inserted in the center comes out clean. Let cupcakes cool completely.

Melt the green candy melts according to the package instructions. Transfer the melted candy into a piping bag. On a lined baking sheet, place the pretzel sticks spaced 2 to 3 inches apart. Pipe the melted candy over each pretzel stick in the shape of a tree, immediately sprinkle with non-pareil sprinkles, and let set.

In a mixing bowl, cream together softened butter and cream cheese until smooth. Add vanilla extract and powdered sugar, then mix until combined to make a fluffy frosting.

Once the cupcakes are cooled, frost each one generously with the cream cheese frosting. Sprinkle the tops with shredded coconut to resemble snow.

Just before serving, peel the candy trees off the wax paper, and insert the bottom of each pretzel tree into the top of each cupcake.