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These are so easy and so fun to make, and my kids helped a lot.
Make whatever kind of cupcakes you like (I made chocolate, of course). And make whatever icing you like (I made butter icing, of course).
Dye the icing orange by mixing red and yellow food coloring.
Ice liberally. Then, dipping a knife in water, smooth over the icing until the top of the cupcake is smooth. Cut either pretzel sticks or chocolate Twizzlers to about one inch and place in the top for the stem. Use a wooden skewer to draw the lines down from the stem.