• Preheat oven the 375°F degrees. Line 16 openings of 2 muffin tins with cupcake liners; set aside.

Make the cupcakes

• In a large bowl, whisk together the flour, cornstarch, baking powder, and salt. Set aside.
• In a stand mixer, cream the butter until smooth and creamy, about 2-3 minutes.
• Beat in the sugar until well combined and creamy, about 2 minutes.
• Beat in the eggs until combined, then add the vanilla.
• Alternate adding the dry ingredients and the milk to the batter in the stand mixer, until fully combined.
• Use a cookie scoop to scoop batter into the prepared cupcake liners, just about ¾ of the way full.
• Bake at 375°F for 5 minutes. Then lower the heat to 350°F and bake for an additional 18-22 minutes, just until a toothpick inserted to the center of a cupcake comes out clean. Allow to cool before frosting.

Make the vanilla buttercream frosting

• In a stand mixer, cream the butter until soft and creamy, about 2 minutes.
• Beat in the vanilla, salt, and heavy cream.
• Gradually add the powdered sugar in 1-cup increments, until the frosting is thickened yet still soft enough to decorate with.

Frost the cupcakes

• Once the cupcakes have cooled, frost the tops of the cupcakes lightly with a thin layer of vanilla buttercream frosting.
• Then gently roll the frosted tops of the cupcakes into a shallow bowl of white sanding sugar.

Make the snowmen

• Take two marshmallows.

  Make the eyes & mouth: On the first, take five mini chocolate chips, gently add a bit of frosting to the flat bottoms of each, and stick onto one marshmallow to create the eyes and the mouth.

  Make the nose: Next, swipe a tiny bit of frosting onto one side of one orange sprinkle and place on the marshmallow to create the nose.

  Add the arms and buttons: To the second marshmallow, snap one pretzel stick in half and then stick one half into each side of the marshmallow. Then swipe a small amount of frosting onto one side of a green M & M candy and also to one side of a red M & M candy. Place the candies onto the marshmallow to create the buttons.

  Assemble the snowman: Stick a toothpick through the center of the bottom of the second marshmallow, then carefully stick the first marshmallow on top, to create the snowman. Carefully place on top of the center of the cupcakes, gently pushing the marshmallow snowman on the toothpick down so there is enough toothpick inserted into the cupcake to keep the snowman stable above.

  Repeat with remaining cupcakes.