I've had this photo saved on my computer forever and I finally got round to making my own Burger Cupcakes last week.
I only just found the source of the image (here) and discovered there was actually a how-to, but I just made it up as I went along with mine.
The 'bun' is a regular cupcake and the 'burger' is a chocolate brownie.
Then I used icing tubes for the cheese, ketchup and lettuce.
Om and nom!