Using serrated knife cut rounded tops off cakes baked in measuring cups to make a level surface. Place large cake, wider end down, on cake plate. Spread 1/4 cup frosting on top. Put small cake on top of large cake, wider end down. Spread 2 tablespoons frosting on top. Remove paper liner from 1 cupcake. Trim off rounded top of cupcake to flatten. Place cut side down on top of small cake. Spread 1 tablespoon frosting on top. Insert skewer through centre of all cakes to secure tree. Break off pieces of one waffle cone to make top of cone even. Place cone, top side down, to form top of tree.