1. Using a hand mixer, cream together the sugars and butter until the mixture is light and fluffy. Beat in the eggs, one at a time then spoon in the condensed milk, mixing well.
2. Sift in the flour, baking powder and cocoa. Fold into the mixture, using either a spatula or metal spoon then divide between 16 paper cupcake cases. Bake in the pre-heated oven for about 15 minutes or until the cakes are risen and spring back when lightly pressed. Cool on a wire rack.
3. Combine the frosting ingredients, mixing well to a smooth consistency then spread over each cupcake, finishing with a decoration of your choice. I have used a tiny dried rosebud with a minature macaroon.