While the cupcakes are baking, prepare the CREAM. Grind the sugar in a coffee grinder. We will need 200 grams of powdered sugar.
Mix a spoonful of powdered sugar with creamy margarine. It turns out a very thick mixture. Add the sifted cocoa to the mass. Enter one tablespoon of each. And at the end, pour in warm milk. Beat the chocolate mass with a mixer. I whipped for a long time, 10-15 minutes and decided to speed up the process.