Witch's Hat Chocolate Cupcakes

Ingredients

• 3/4 cup butter or margarine (1-1/2 sticks), softened
• 1 2/3 cups sugar
• 3 eggs
• 1 tsp vanilla extract
• 2 cups all-purpose flour
• 2/3 cup HERSHEY’S Cocoa
• 1 1/4 teaspoons baking soda
• 1 teaspoon salt
• 1/4 teaspoon baking powder
• 1 1/3 cups water
• 1/2 cup butter or margarine (1 stick), softened
• 1 cup marshmallow creme
• 1 1/4 cups powdered sugar
• 1/2 – 1 teaspoon freshly grated orange peel
• 1/2 teaspoon vanilla extract
• 2 to 3 teaspoons orange juice
• red and yellow food coloring (optional)