Place almonds, walnuts, cacao powder, date syrup, rolled oats and melted coconut cream in a food processor process until mixture sticks together. Adjust sweetness.
Refrigerate while you make peanut butter and chocolate filling.
Drain cashews and dates and place them in a blender. Add all the other ingredients: peanut butter, cacao powder, coconut oil, 4 tablespoons of almond milk and lemon juice (optional).
Layer the filling on top of the bases.
Place the cupcakes in the freezer to set for a couple of hours or in the fridge overnight.
Place all the ingredients for the icing in a high-speed blender. Blend on high speed until the icing becomes creamy and smooth.