Start by baking a batch of cupcakes.  You can use the flavor and recipe of your choice.  In the meantime, you can begin by creating your unicorn ears.  Use a knife to cut a large marshmallow in half then cut it into a triangle shape.

Dip all of the cut ends of your marshmallow into sprinkles as they will be really sticky.  Then just repeat until you have two ears for every one of your unicorn cupcakes.

Now you will need to create the unicorn horns.  Open up your Welch's Fruit Rolls (you can find them at Walmart, Kroger, and several other retailers across the country).  Then unroll your package.  Please note that each fruit roll will make approximately three unicorn horns and there are six rolls per package.  By the way, these delicious snacks are a great choice for birthdays!  You might want to pick up a few extra boxes and include a package as a party favor as well.

Roll your Welch's Fruit Rolls until it looks something like the image below.  You want one end to be pointy and then you can make your horns as short or as long as desired.  This is one addition to these unicorn cupcakes that you can feel good about serving up.  Fruit is the first ingredient on the label and they have 100% of the daily value of Vitamin C and 25% of the daily value of Vitamins A & E.

Now you need to wrap your baked cupcakes.  Print the cupcake wrappers that can be found here.  Cut around the outer edge with scissors.  Note that these print two to a sheet of paper.

Then just wrap them around each cupcake and secure on the back with double sided tape.

Then use the frosting of your choice on the top of each one.

Add on your ears as well as your unicorn horn.  NOTE:  Add the unicorn horns right before serving as they will tend to sag after a while.

Then complete your unicorn cupcakes with a few colorful sprinkles around the outer edge.