Make your cupcakes as directed on your packaged box, or your homemade recipe.
When the cupcakes are completely cooled, cut off the tops and set them aside.
Put your whipped cream on the top of the cupcakes.
Take the tops of your cupcakes and slice them in half so that they are two half circles.
Place each half on the whipped cream at an angle.
Using a sieve/sifter, dust some powdered sugar on the tops of the cupcakes.
Add sprinkles! I like pink & yellow Sixlets-type round chocolate candies.
Serve immediately and store un-cut cupcakes and whipped cream separately.