Preheat the oven to 190 ° C top / bottom heat. Line a muffin tin with paper liners.
Beat the margarine and sugar until frothy, then add the eggs. Mix the flour with the baking powder and add. Mix with a hand mixer to form a smooth dough. Finally fold in the chocolate drops. Distribute the mixture in the muffin molds and bake for about 20-25 minutes. Remove from oven and allow to cool.
For the bonnet, mix the egg whites with the sifted powdered sugar and the baking powder and whisk over the gently simmering water bath. This takes about 10-15 minutes. The volume of the protein mass will double, so use a large bowl. Pour into a piping bag with a suitable nozzle, spray onto the muffins and cool until the icing is done.
For the topping, slowly melt the chocolate with the palm oil in a water bath and dip the cupcakes upside down. Decorate as you wish, place on a wire rack and let dry.