The day before, knead the marzipan with 150 g icing sugar. Remove approx. 60 g of marzipan and colour with yellow food colouring (Attention - colouring very intensively!). Roll out yellow marzipan on baking paper and cut out 12 circles (approx. 3 cm Ø) as eyes.
Moisten circles in the middle with water and press a salmiak pastille as a pupil on each.
Colour the rest of the marzipan with green food colouring. Form tentacles about 7 cm long from it. So that some are bent, place them e.g. over the edge of a flat casserole dish. Leave eyes and tentacles to dry overnight.
The next day for the Frosting cream cheese and 200 g icing sugar with the whisk of the mixer for about 5 minutes until thick and creamy. Colour green with green food colouring and chill for at least 2 hours.
Preheat oven (electric cooker: 175°C/circulating air: 150°C/gas: see manufacturer). Place 2 paper cups inside each other in the recesses of a muffin tray (12 recesses). Squeeze lemon. Mix flour and baking powder.
Whisk sugar, egg, milk, oil and 1 tbsp. lemon juice. Add flour and stir in only briefly with the whisks of the mixer. Spread the dough into the moulds. Bake in a hot oven for 20-25 minutes.
Remove the muffins and prick them several times with a skewer. Stir 3 tablespoons lemon juice and 25 g icing sugar until smooth. Spread on the hot muffins. Lift the muffins out of the cups and let them cool down.
Shortly before serving, spread Frosting with a spoon on the muffins. Stick eyes and tentacles into the Frosting.