Start with a piece of foam board and baking cups.
Cut polystyrene balls in half and put them on a piece of foam board the same size.
Make your icing mix.
Pipe icing/whipped cream on the half balls.
Add sprinkles and decorations on top of your icing.
Add it on top of a takeaway cup and add in a paper straw.
Add it on top of a cupcake cup.