This video is via Howdini (and YouTube), which gives this description:
These cupcake cones might be the most delicious optical illusion you’ll ever taste. Professional baker and author Liv Hansen for the Betty Crocker Kitchens shows how to make these clever cupcake “ice cream cones.”
There's more info in this Betty Crocker cookbook, apparently, though I haven't personally seen it (click through to read more about it on Amazon):

What about you? We'd love to hear your experiences with making ice cream cone cupcakes. I think they are just one of the funnest things ever!
Comments
I was so surprised when I read today's post, because I designed the cover to this Betty Crocker book! How funny! I hope everyone goes out and buys this book. It has a lot of cute things in it. :)