Pre-heat the oven to 350F, 180c or Gas mark 4 and put cupcake cases into a muffin pan.
In a large bowl sift together the flour,baking powder, salt, cinnamon and nutmeg. Mix in the brown sugar.
In a separate bowl, combine the eggs milk and margarine. Mix well. Add the egg mixture to the flour mixture and stir until just mixed. Fold in the apples and walnuts if using.
Spoon the mixture into the cupcake cases.
Bake for approx 15 mins or until golden brown and baked through. Let the cupcakes cool in the pan for 5 mins before turning out on a wire rack.
While the cupackes are cooling, mix together the 3oz margarine, the icing sugar, cinnamon and the milk until smooth. Then either pipe the icing or spread onto the cupcake. For added decoration make some miniature gingerbread men and place on top with a little gold edible glitter.
Then sit with a nice cup of tea and a cupcake and enjoy!!