Beat almond extract into Butter Frosting; tint half of the frosting green with green and brown food coloring. Generously frost 10 of the cupcakes with white and green frosting, swirling frostings together. Top with rosemary sprigs. Set aside.
Frost the remaining two cupcakes with chocolate frosting. Sprinkle each with finely chopped pecans and add a pecan half. On a large serving platter, arrange the green cupcakes in a single layer to form a pyramid shape, with cupcakes just touching each other. Arrange the two chocolate cupcakes at the bottom of the pyramid for the trunk of the tree. Add sugar pearl sprinkles to platter.
In a very large mixing bowl beat butter with an electric mixer on medium speed until smooth. Gradually add 2 cups of the powdered sugar, beating well. Slowly bean in milk and vanilla. Gradually beat in additional powdered sugar. Beat in additional milk until frosting reaches a spreading consistency. If desired, tint with food coloring. Makes about 4-1/2 cups.
Preheat oven to 350 degrees F. Line twenty-four to thirty 2 1/2-inch muffin cups with paper bake cups; set aside. Prepare cake mix according to package directions, adding almond extract. In a small mixing bowl beat almond paste, sugar, and egg with an electric mixer on low speed until combined. Spoon a rounded teaspoon of the almond paste mixture into the bottom of each prepared muffin cup. Spoon batter over almond mixture in muffin cups, filling each about two-thirds full. Use the back of a spoon to smooth out batter in cups. Bake for 15 to 18 minutes or until tops spring back when lightly touched. Cool cupcakes in muffin cups on wire racks for 10 minutes. Remove cupcakes from muffin cups. Cool completely on wire racks.