Twinkies, halved. If you are making a dozen you’ll need six Twinkies)
Smarties for eyes. The only problem here is that you have to buy a lot of Smarties to get enough white ones. The ratio of white to colored is pretty bad. If you want to skip that problem, you can buy Altoids, they are the same size, though it’s maybe a little weird to have mints on a cupcake.
Black icing tube for details
Chocolate jimmies (sprinkles). The longer ones make better hair, so look for those ones.
Blue (or whatever color you want) frosting or icing. Color with food coloring.
Bake and frost your cupcakes as usual.Cut Twinkies in half and lay on the flat side on a plate. It will be easier to decorate this way.Squeeze two circles of icing/frosting on the Twinkies in the place where you will put the Smarties glasses. Press the Smarties into the icing/frosting and some of it will smoosh out and make it look like the glasses are rimmed. Make two dots for the eyes in the glasses.Draw lines for the sides of the glasses. Draw a mouth and stick chocolate jimmies into the top of the Twinkies for hair. Gently press the Twinkie into the frosted cupcake. And done!