Press foam ball firmly on work surface to create flat spot on one side of ball. Use glue gun to adhere flat side of ball to bottom of cupcake liner. If liner is thin, adhere two or three liners together to prevent wrinkling.
Cut 2” circles from felt; each cupcake requires 12 to 15 circles. Place first felt circle on top of foam ball and push tuck tool into center of circle to insert it into ball. As felt is pushed into foam, it will ruffle to create look of frosting. Continue tucking felt circles side by side into foam until top of cupcake is completely frosted. See Photo 1.
Push pearl-head pins in around cupcake to look like sprinkles. See Photo 2. (Note: Adhere pins into foam to prevent small children from pulling them out.)
Cut and attach ribbon loop to top of cupcake with pin for hanger. Use glue gun to secure.
1. This cupcake would also make a fun party craft for teens or adults. Collect a variety of cupcake liners, felt colors, and assorted pins and ribbons to allow for customization.