Cream the butter and sugar together until soft and light.
Add the eggs, gradually and beat in.
Sieve the flour and cocoa powder and fold into the mixture.
Add in the the milk also.
Fill cup cake cases until 3/4 full. Bake in the oven at 180 degrees for 15 - 20 minutes. Leave to cool fully before decorating.
To decorate, mix the icing sugar with the water until stiff and smooth and a good consistency to spread onto the cup cakes.
Spread a white layer over each cake. Save some for piping the centre of the eyes.
Split some of the oreos in half and use to make panda faces as follows; Use whole rounds as ears at the top of the cake. Use some of the halves as eyes - a semi circle of oreo for each eye. and use any broken bits as noses and mouths (see photo for help).
Cooked cakes can be stored for up to a couple of days if you are cooking ahead for a party. Flavoured oreos are also nice e.g. chocolate orange oreos. Have fun making different faces!
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